Franklin, Incorporated, has two divisions, Seward and Charles. The following is the contribution margin income statement for the previous year:

	Seward	Charles
Sales revenue	$ 723,000	$ 723,000
Variable costs	470,450	614,550
Contribution margin	$ 252,550	$ 108,450
Fixed costs	122,500	122,500
Net operating income (loss)	$ 130,050	$ (14,050)

Of the total fixed costs, $240,000 are common fixed costs that are allocated equally between the divisions. What is Seward Division's segment margin?

Multiple Choice

$130,050

$250,050

$252,550

$723,000