Beau County Cable Services, Inc. is organized with three segments: Metro, Suburban, and Outlying. Data for these segments for the year just ended as follows: Metro Suburban Outlying Service Revenue P 90,000 P 70,000 P 35,000 Variable Expenses 15,000 10,000 5,000 Controllable Fixed Expenses 30,000 25,000 10,000 Fixed Expenses controllable by 20,000 15,000 5,000 others In addition to the expenses listed above, the company has P6,000 common fixed expenses. The income tax expense for the year is P21,000. What is the segment margin associated with the Suburban Division? P 35,000 P 15,000 P 20,000 OP 25,000