Queen Corporation has two products, Q and P. During June, the company's net operating income was $18,500, and the common fixed expenses were $41,000. The contribution margin ratio for Product Q was 40%, its sales were $126,000, and its segment margin was $33,000. If the contribution margin for Product P was $31,000, the segment margin for Product P was: Multiple Choice $26,500 O $33.000 O O .000 O O $59,500