THE Company produces three products, A, B, and C. The Following information relates to THE Company and its three products For June: THE Compgnx: Sales revenue .............. $700,000 Segment margin ............. $204,000 Net income ................. $169,000 Product A: Sales revenue .............. $200,000 Contribution margin ........ $104,000 Segment margin ............. $ 19,000 Product B: Variable costs ............. 30% of sales of Product B Product C: Variable costs ............. $181,000 Traceable fixed costs ...... $ 36,000 Contribution margin ........ 20% of sales of Product C Calculate the variable costs of Product B during June