Autonomous

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A and B are autonomous divisions of a corporation. A and B are autonomous Segments of a corporation. They have no beginning or ending inventories, and the number of units produced is equal to the number of units sold. Following is financial information relating to the two divisions.
A B
Sales $150,000 $400,000
Other revenue 10,000 1 5,000
Direct materials 30,000 65,000
Direct labor 20,000 40,000
Variable factory overhead 5,000 15,000
Fixed factory overhead 25,000 55,000
Variable selling and administrative expense 15,000 30,000
Fixed selling and administrative expense 35,000 60,000
Central corporate expenses (allocated) 12,000 20,000
What is the contribution margin of Division B?
What is the contribution margin of Segment B?