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

	Total	Division F	Division L
Sales	$488,200	$299,000	$189,200
Variable expenses	222,004	161,460	60,544
Contribution margin	266,196	137,540	128,656
Traceable fixed expenses	135,700	62,200	73,500
Segment margin	130,496	$75,340	$55,156
Common fixed expenses	43,000
Net operating income	$87,496

During June, the sales clerks in Division F received salaries totaling $43,700. Assume that during July the salaries of these sales clerks are discontinued and instead they are paid a commission of 21% of sales. If sales in Division F increase by $123,000 as a result of this change, the July segment margin for Division F should be:

	$87,000
	$98,700
	$63,700
	$138,300