ManAcct, Inc. reported the following totals for 2014: Sales 1,000,000 Variable Costs 450,000 Contribution Margin 550,000 Fixed Costs 320,000 Net Income 230,000 These results can be further broken down by ManAccts two divisions, CGMA and CMA. CGMA CMA Sales $750,000 $250,000 Variable Costs 275,000 175,000 Traceable Fixed Costs $100,000 $60,000 Allocated Common Fixed Costs $120,000 $40,000 What is the CMA divisions segment margin? A. $15,000 B. ($25,000) C. $75,000 D. $375,000