Carroll Corporation has two products, $Q$ and P$.$ During June, the company's net operating income was $$27,500,$ and the common fixed expenses were $$59,000.$ The contribution margin ratio for Product $Q$ was $40\%,$ its sales were $$144,000,$ and its segment margin was $$51,000.$ If the contribution margin for Product $P$ was $$49,000,$ the segment margin for Product $P$ was:

Multiple Choice

$$51,000$

$$86,500$

$$8,000$

$$35,500$