Sarandon Company has the following information pertaining to its two divisions for 2018: 

 

What is the segment margin for Division B?

Division A Division B $45,000 Variable selling and admin. expenses Direct fixed manufacturing expenses $35,000 17,500 50,000 200,000 35,000 Sales Direct fixed selling and admin. expenses Variable manufacturing expenses Common expenses are $12,000 for 2016. 100,000 15,000 20,000 50,000