Assume a company has two divisions, C and D. The companys overall sales, overall contribution margin ratio, common fixed expenses, and net operating income are $500,000, 48%, $50,000, and $10,000, respectively. Division C has a contribution margin of $180,000. If Division D has traceable fixed expenses of $80,000, then what is Division Cs segment margin?

Multiple Choice

• $60,000

• $20,000

• $80,000

• $40,000