Pacers Division $420,000 147,000 Sales revenue Variable expenses Contribution margin Direct fixed expenses Segment margin Allocated common costs Total relevant benefit (loss) $273,000 126,000 $147,000 63,000 $ 84,000 Bulls Division $252,000 115,500 $136,500 105,000 $ 31,500 47.250 $(15,750) Total $672,000 262,500 $409,500 231,000 $178,500 110,250 $ 68,250 Operating income for Knickers Corporation as a whole if the Bulls Division were dropped would be a. $68,250. b. $36,750. c. $84,000. d. $99,750