ZZZ Inc. has two divisions. Contribution margins for Divisions A & B were $100,000 and $120,000 respectively. Division A has a contribution margin ratio of 40% while Division B has a contribution margin ratio of 50%. Total fixed costs were $100,000 of which $20,000 were common fixed costs. The remaining fixed costs were allocated as follows: 40% to Division A and 60% to Division B. What was Division B's segment margin?

a)$72,000

b)$36,000

c)$28,000

d)$30000