A company has two divisions: the North Division and the South Division, Information relating to the divisions for the year just ended is as follows: Units produced and sold Selling price per unit Variable costs per unit Direct fixed cost Common fixed cost North 31,000 South 41,000 $ 6 $ 13 2 3 49,000 41,000 111,000 41,000 Common fixed expenses have been allocated equally to each of the two divisions. The segment margin for the North Division is: Multiple Choice $75,000 $31,000 $83,000