The helmet division of Xtra Safe Sporting Goods, Inc., produced $15,000,000 in revenues during the year with variable expenses totaling $6,500,000, consisting of $3,250,000 in direct labor and material and $1,250,000 in selling and administrative expenses. Manufacturing overhead equaled $4,250,000, and allocated common fixed expenses totaled $3,800,000. What was the helmet divisions segment margin for the year?

A : $450,000

B : $5,500,000

C : ($800,000)

D : $4,250,000