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

	parker			Blaine
Sales	ps	794,400		ps	529,600
Variable costs		529,320			423,680
Contribution margin	ps	265,080		ps	105,920
Fixed costs		177,600			177,600
Profit margin	ps	87,480		ps	(71,680	)

Of the total fixed costs, $350,000 are common fixed costs that are distributed equally among the divisions. What is the margin of Parker's segment?