A and B are autonomous segments of a corporation. They do not share facilities, equipment or staff functions. They have no beginning or ending inventories, and the number of units produced is equal to the number of units sold. Following is financial information relating to the two divisions. A is in column 2; B is in column 3.

	(A)	(B)
Sales	$150,000	$400,000
Other Revenue	10,000	15,000
Direct Materials	30,000	65,000
Direct Labor	20,000	40,000
Variable factory overhead	5,000	15,000
Fixed factory overhead	25,000	55,000
Variable S&A expense	15,000	30,000
Fixed S&A expense	35,000	60,000
Central corporate expenses (allocated)	12,000	20,000

What is the total contribution margin of Segment B?