Carla Vista sells two products: Standard and Deluxe. The company had sales of $809000 during the current year. The companys contribution margin ratio was 40% and total fixed costs totaled $300000. Sales were $610000 for Standard and $199000 for Deluxe. Traceable fixed costs were $159000 for Standard and $99000 for Deluxe. Variable costs were $369000 for Standard and $118000 for Deluxe. What is the segment margin for the Deluxe product?

$81000

$23600

$18000

($18000)