Insider Corporation has two divisions, J and K. During March, the contribution margin in Division J was $43,000. The contribution margin ratio in Division K was 40%, its sales were $138,000, and its segment margin was $45,000. The common fixed expenses in the company were $53,000, and the company's net operating income was $24,500. The segment margin for Division J was:

$32,500 $45,000 $8,000 $77,500