Linh Do Accounting Business has two product lines: R-100 and R-200. Revenue and cost information for each of the product lines are as follows: R-100 R-200 Selling price per unit $92 $71 Variable costs per unit 27 24 Traceable fixed expenses $250 000 $360 000 The company has common fixed expenses of $250 000 per year. Last year, the company produced and sold 28,354 units of R-100 and 22,615 units of R-200 What is the segment margin of the R-100 product line? (Note: Do not put $ sign in your answer!)