Sarandon Company has the following information pertaining to its two divisions for 2014: 
Common expenses are $12,000 for 2014.
What is the segment margin for Division B?
Definitions:
Encoding
The process by which information is transformed into a form that can be stored in memory.
Retrieval
The method of bringing forward and becoming aware of data kept in memory.
Storage
Holding on to information for some period of time.
Decay Theory
A theory suggesting that memories fade over time due to the mere passage of time, leading to forgetting.
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