Deliver Company produces and sells only two products that are referred to as ROMS and PLATS. Production is "for order only, and no finished goods inventories are maintained; work in process inventories are negligible. The following data have been extracted relating to last month: ROMS PLATS Sales $190,000 $190,000 Manufacturing costs: Materials $19.000 $26,000 Labor $58,900 $51,900 Overhead $74,100 $87,000 Selling expenses $17,100 $9.500 Administrative expenses $12,000 $18,000 An analysis has been made of the manufacturing overhead. Although the items listed above are traceable to the products, $37,050 of the overhead assigned to ROMS and $76,000 of that assigned to PLATS is fixed. The balance of the overhead is variable. Selling expenses consist entirely of commissions paid as a percentage of sales. Direct labor is completely variable. Administrative expenses in the data above are fixed and cannot be traced to the products but have been arbitrarily allocated to the products. Required: Calculate the segment margin for the product ROMS as it would appear in a segmented income statement in good form. The remaining portions of the statement do not have to be completed