The Rial Company's income statement for June is given below: During June, the sales clerks in Division F received salaries totaling $41,500. Assume that during July the salaries of these sales clerks are discontinued and instead they are paid a commission of 26% of sales. If sales in Division F increase by $152,000 as a result of this change, the July segment margin for Division F should be: $31,280 $105,880 $66,280 $54,580