Sandhill sells two products: Standard and Deluxe. The company had sales of $$810000$ during the current year, The company's contribution margin ratio was $40\%$ and total fixed costs totaled $$310000.$ Sales were $$612000$ for Standard and $$198000$ for Deluxe. Traceable fixed costs were $$160000$ for Standard and $$100000$ for Deluxe. Variable costs were $$370000$ for Standard and $$130000$ for Deluxe. What is the segment margin for the Standard product?

$$14000$

$$242000$

$$68000$

$$82000$