City Retail sells two products: Standard and Deluxe. The company had sales of $800,000 during the current year. The companys contribution margin ratio was 40% and total fixed costs totaled $300,000. Sales were $600,000 for Standard and $200,000 for Deluxe. Traceable fixed costs were $150,000 for Standard and $90,000 for Deluxe. Variable costs were $360,000 for Standard and $120,000 for Deluxe. What is the segment margin for the Deluxe product?