please help!

Gastonia, Inc., a service provider, has two divisions-Eastern and Western The firm's annual contribution format segmented income statement appears below. Company Eastern Western Sales 450,000 90,000 360,000 Variable expenses 243.000 27.000 216.000 Contribution margin 207.000 63.000 144.000 Traceable fixed expenses 100.800 46.800 54.000 Division segment margin 106,200 16.200 20.000 Common fixed expenses 72.000 Net operating income $34,200 The company will eliminate the Western Division. The Eastern Division sales will increase by 40%. How much will the company's net operating income decrease? O $71.100 $64.800 $83.700 $77.400 Boone Corporation's income statement for the most recent month is given below. Company Store G Store H Sales 150,000 60,000 90.000 Variable expenses 60.000 30.000 30,000 Contribution margin 90,000 30,000 60.000 Traceable fixed expenses 60.000 15,000 45.000 Division segment margin 30,000 15,000 15.000 Common fixed expenses 10,000 Net operating income $20,000 Store G sales will increase by $40,000 with no change in fixed costs. What is the new division segment margin for Store G? O $25,000 $30,000 $20,000 $35.000