Martin Company is a two-division firm and has following information available for this year:
Common fixed costs $400,000
Direct fixed costs of Division A 100,000
Direct fixed costs of Division B 200,000
Sales revenue of Division A 400,000
Sales revenue of Division B 600,000
Variable costs of Division A 120,000
Variable costs of Division B 180,000
What is Division A's division segment margin? Choose the correct answer
$280,000
$180,000
$(80,000)
$400,000