Hamilton, Incorporated has two divisions, Parker and Blaine. Following is the income statement for the previous year:

	Parker	Blaine
Sales revenue	$ 760,500	$ 760,500
Variable costs	486,600	608,400
Contribution margin	$ 273,900	$ 152,100
Fixed costs	193,100	193,100
Net operating income (loss)	$ 80,800	$ (41,000)

Of the total fixed costs, $380,000 are common fixed costs that are allocated equally between the divisions. What would Hamilton's income (loss) be if the Blaine Division were dropped?

Multiple Choice

• $109,200

• $(109,200)

• $(6,200)

• $39,800