Cara Company Has the Following Information Pertaining to Its Two

Cara Company has the following information pertaining to its two divisions for the current year:
Common expenses are $18,000 for the current year.
$\begin{array}{lrr}&\text { European } & \text { American } \\&\text { Division } & \text { Division }\\\text { Variable selling and administrative expenses } & \$ 40,000 & \$ 55,000 \\\text { Direct fixed manufacturing expenses } & 22,000 & 60,000 \\\text { Sales } & 120,000 & 220,000 \\\text { Direct fixed selling and administrative expenses } & 18,000 & 45,000 \\\text { Variable manufacturing expenses } & 25,000 & 55,000\end{array}$
-Refer to the Figure.What is the segment margin for American Division?

A) $5,000
B) $55,000
C) $105,000
D) $155,000