Crane sells two products: Standard and Deluxe. The company had sales of $802000 during the current year. The company's contribution margin ratio was 40% and total fixed costs totaled $302000. Sales were $601000 for Standard and $201000 for Deluxe. Traceable fixed costs were $152000 for Standard and $92000 for Deluxe. Variable costs were $362000 for Standard and $122000 for Deluxe. What is the segment margin for the Standard product?

$79000

$18800

$239000

$87000