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 Currently, the office space rent in Division B is $12,700 per month. In May, Division B renegotiated its lease and will now pay rent of 5% of sales each month instead of the flat rate of $12,700. The sales in Division B for May totaled $220,000. The segment margin reported by Division B in May was equal to