Memuru Company has the following information pertaining to its two divisions for last year: Division X Division Y Variable selling and admin. expenses $91,708 $99,858 Direct fixed expenses 63,067 46,955 Sales 534,223 547,415 Direct fixed selling and admin. expenses 72,641 73,502 Variable expenses Common expenses What is the segment margin for Division Y? 67,807 70,817 30,265 30,265