City retail sells two products: Standard and Deluxe. The company had sales of $800,000 during the current year. 

The company’s 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 Deluxe product? 

a. $(10,000) 

b. $10000 

c. $20000 

d. $80000