Next Step Company is a two-division firm and has the following information available for this year: Common fixed costs $ 800,000 Direct fixed costs of Division A 200,000 Direct fixed costs of Division B 400,000 Sales revenue of Division A 1,200,000 Sales revenue of Division B 1,800,000 Variable costs of Division A 240,000 Variable costs of Division B 360,000 What is Division B's division segment margin?