Sarandon Company Has the Following Information Pertaining to Its Two

Sarandon Company has the following information pertaining to its two divisions for 2018: $\begin{array}{lrr}&\text { Division } A & \text { Division } B\\\text { Variable selling and admin. expenses } & \$ 35,000 & \$ 45,000 \\\text { Direct fixed manufacturing expenses } & 17,500 & 50,000 \\\text { Sales } & 100,000 & 200,000 \\\text { Direct fixed selling and admin. expenses } & 15,000 & 35,000 \\\text { Variable manufacturing expenses } & 20,000 & 50,000\end{array}$
Common expenses are $12,000 for 2018.
What is the segment margin for Division B?

A) $155,000
B) $105,000
C) $55,000
D) $20,000