Beau County Cable Services, Inc. is organized with three segments: Metro, Suburban, and Outlying. Data for these segments for the year just ended as follows: Metro Suburban Outlying Service Revenue 90,000 70,000 35,000 Variable Expenses 15,000 10,000 05,000 Controllable Fixed Expenses 30,000 25,000 10,000 Fixed Expenses controllable by others 20,000 15,000 05,000 In addition to the expenses listed above, the company has 6,000 common fixed expenses. The income tax expense for the year is 21,000. What is the segment margin associated with the Suburban Division?