Apparently the answer is $20,000 but I don't know how to get it. if it's something else please show me

Chapter 18: Pricing and Profitability Analysis 105. Sarandon Company has the following information pertaining to its two divisions for 2016: Division B Division A Variable selling and admin. expenses Direct fixed manufacturing expenses $45,000 $35,000 50,000 200,000 17,500 Sales 100,000 Direct fixed selling and admin. expenses Variable manufacturing expenses Common expenses are $12,000 for 2016. 35,000 15,000 50,000 20,000 What is the segment margin for Division B