Hamilton, Inc. has two divisions, Parker and Blaine. Following is the income statement for the previous year:

	Parker			Blaine
Sales	$	913,200		$	608,800
Variable Costs		730,400			556,600
Contribution Margin	$	182,800		$	52,200
Fixed Costs		143,700			95,800
Profit Margin	$	39,100		$	(43,600	)

Of the total fixed costs, $230,000 are common fixed costs that are allocated equally between the divisions. What is Parker's segment margin?

a. 39,100

b. 913,200

c. 154,100

d. 182,800