Carter Industries has two divisions: the West Division and the East Division. Information relating to the divisions for the year just ended is as follows:

	West				East
Units produced and sold		42,000				31,000
Selling price per unit	$	7			$	14
Variable costs per unit		4				4
Direct fixed cost		60,000				122,000
Common fixed cost		52,000				52,000

Common fixed expenses have been allocated equally to each of the two divisions. Carter's segment margin for the West Division is:

$126,000.

$66,000.

$42,000.

$74,000.