Keller Company is evaluating its two divisions, North Division and South Division. Data for the North Division include sales of $250,000, variable costs of $125, 000, and fixed cost of $200,000,50 percent of which are traceable to the division. Data for the South Division include sales of $300,000, variable costs of $175,000, and fixed cost of $225,000,60, perrort of which are traceable to the division. Divisional income (or segment margin) for South Division is