The Rial Company's income statement for June is given below:

	Total	Division F	Division L
Sales	$429,500	$242,000	$187,500
Variable expenses	193,645	135,520	58,125
Contribution margin	235,855	106,480	129,375
Traceable fixed expenses	134,600	59,000	75,600
Segment margin	101,255	$47,480	$53,775
Common fixed expenses	42,000
Net operating income	$59,255

If the sales in Division L increase by 35% while common fixed expenses in the company decrease by $10,500, the segment margin for Division L should:

	decrease by $34,781
	decrease by $78,481
	increase by $45,281
	increase by $23,681