LTB, Inc. reported the following income statement information for April: Sales Variable costs Traceable fixed costs Common fixed costs LTB, Inc. $420,000 $189,600 $136,200 $ 69,000 Division A $240,000 $ 96,000 $ 84,000 Division B $180,000 $ 93,600 $ 52,200 In May, LTB, Inc. initiated an advertising campaign in Division A costing $13,810. As a result, the sales in Division A increased by 14% in May. The segment margin reported by Division A in May was equal to