Sheridan sells two products: Standard and Deluxe. The company had sales of $818000 during the current year. The company's contribution margin ratio was 40% and total fixed costs totaled $318000 Sales were $619000 for Standard and $199000 for Deluxe Traceable foed costs were $168000 for Standard and $108000 for Deluxe. Variable costs were $378000 for Standard and $138000 for Deluxe. What is the segment margin for the Standard product? $9200 $241000 $73000 $61000