Franklin, Inc. has two divisions, Seward and Charles. Following is the income statement for the previous year:

	Seward			Charles
Sales	$	892,800		$	595,200
Variable Costs		624,840			476,160
Contribution Margin	$	267,960		$	119,040
Fixed Costs		136,650			136,650
Profit Margin	$	131,310		$	(17,610	)

Of the total fixed costs, $270,000 are common fixed costs that are allocated equally between the divisions. What is Seward's segment margin?