Item 4 Rock Incorporated has three divisions, Granite, Lime and Nina. All fixed costs are common and unavoidable. Following is the income statement for the previous year: Granite Lime Nina Total Sales revenue $ 513,000 $ 272,500 $ 225,000 $ 1,010,500 Variable costs 181,000 124,800 100,000 405,800 Contribution/segment margin $ 332,000 $ 147,700 $ 125,000 $ 604,700 Common fixed costs (allocated) 269,000 158,250 105,750 533,000 Net operating income (loss) $ 63,000 $ (10,550) $ 19,250 $ 71,700 Required: What