31. The operations of Hart Corporation are divided into the Will Division and the Aloy Division. Projections for the next year are as follows: Will $560,000 $364,000 $196,000 Aloy Total $336,000 $896,000 154,000 350.000 $182,000 $546,000 Sales Less: Variable costs Contribution margin Less: Direct fixed costs Segment margin Less: Allocated common cost Operating income (loss) $42,000 $238,000 147.000 The firm is considering dropping the Aloy line. If so, the allocated common costs will, as a whole, remain and be reallocated to the Will. If this occurs, operating income for Hart Corporation, as a whole, if the Aloy Division were dropped would be a. $133,000 b. $112,000 c. $91,000 d. $49,000