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		50,000				39,000
Selling price per unit	$	10			$	17
Variable costs per unit		6				7
Direct fixed cost		68,000				130,000
Common fixed cost		60,000				60,000

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

A. $200,000.

B. $132,000.

C. $50,000.

D. $140,000.

PLEASE SHOW WORK.