Brick City Company Has the Following Information Pertaining to Its

Brick City Company has the following information pertaining to its Brick division for this year:
$$\begin{array} { l r } & \underline{\text { Bricks }} \\\text { Fixed manufacturing expenses } & \$ 35,000 \\\text { Fixed selling and administrative expenses } & 30,000 \\\text { Sales } & 300,000 \\\text { Direct manufacturing costs (variable) } & 40,000 \\\text { Variable selling and administrative expenses } & 70,000\end{array}$$ Corporate expenses allocated to the brick division are $24,000.
Calculate the brick division's division margin.