Insider Corporation has two divisions, J and K. During March, the contribution margin in Division J was $34,000 The contribution margin ratio in Division K was 40%, its sales were $135,000, and its segment margin was $34,840. The common fixed expenses in the company were $45,120, and the company's net operating income was $20,800. The segment margin for Division J was:

$31,080

$65,920

$10,280

$34,840