Sheridan sells two products: Standard and Deluxe. The company had sales of $$807000$ during the current year. The company's contribution margin ratio was $40\%$ and total fixed costs totaled $$307000.$ Sales were $$607000$ for Standard and $$200000$ for Deluxe. Traceable fixed costs were $$157000$ for Standard and $$97000$ for Deluxe. Variable costs were $$367000$ for Standard and $$127000$ for Deluxe. What is the segment margin for the Standard product?

$$240000$

$$15800$

$$83000$

$$73000$