Calculate division margin-pertaining to clip division

Question

Question:

GStyle Company has the following information pertaining to its clip division:

Fixed manufacturing expense $35,000
Fixed selling and admin expenses                          $30,000
Sales                                                                 $250,000
Direct Man. costs (Variable)                                   $40,000
Variable selling and admin expenses                       $70,000
Corporate expenses allocated to the CD division are $24,000

Calculate division margin.