Refer to the Pennington Products information below. Pennington Products has two product lines: R-100 and R-200. Revenue and cost information for each of the product lines are as follows: R-100 R-200 Selling price per unit $45 $75 Variable costs per unit $20 $35 Traceable fixed expenses $180 000 $380 000 Pennington has common fixed expenses of $250 000 per year. Last year, the company produced and sold 30 000 units of R-100 and 20 000 units of R-200. What is the segment margin of the R-100 product line?