Cullumber sells two products: Standard and Deluxe. The company had sales of $803000 during the current year. The company's contribution margin ratio was 40% and total fixed costs totaled $303000. Sales were $604000 for Standard and $199000 for Deluxe. Traceable fixed costs were $153000 for Standard and $93000 for Deluxe. Variable costs were $363000 for Standard and $123000 for Deluxe. What is the segment margin for the Deluxe product? O $17000 O $18200 O $76000 ($17000)