Franklin, Inc. has two divisions, Seward and Charles. Following is the income statement for the previous year. Sales Variable costs Contribution Margin Fixed Costs Profit margin Seward $898,200 599,080 $299,120 160,050 $139,070 Charles $ 598,800 538,920 $ 59,880 160,050 $(100,170) Of the total fixed costs, $320.000 are common fixed costs that are allocated equally between the divisions. What is Seward's segment margin