47 The operations of Winston Corporation are divided into the Blink Division and the Blur Division. Projections for the next year are as follows: Blink Division Blur Division Total $365,000 $195,000 $560,000 Sales Variable costs Contribution margin Direct fixed costs Segment margin Allocated common costs Operating income (loss) 115,000 94,000 101,000 87,000 209,000 250,000 101,000 149,000 14,000 56,000 188,000 163,000 104,500 48,500 $ 93,000 (34,500) $ 58,500 If the Blur Division were dropped, Blink Division's sales would increase by 30%. If this happened, the operating income for Winston Corporation, as a whole, would be $119,500 O $93,000 O$120.900 O $76,050