PROBLEM 1 DFW Corporation has three segments. A typical income statement follows. Segment D F w Total $78,000 $109,600 $175,000 $362,600 30,000 15,000 65,000 110,000 $48,000 $94,600 $110,000 $252,600 30,000 40,000 40,000 110,000 Safes Variable costs Contribution margin Fixed costs: Segment manager's salary Common costs-allocated equally to all segments Income (Loss) Required How much will total income be affected it Dis dropped? S. 40,000 40,000 40,000 120,000 S (22,000) S 14,600 $30,000 S 22,600 a. 22.000 b. 122,000) C 34,000 d (32,000) 25 000 aroc FA $ % 6 7 8 9 2 3 4 5 o Y W U R E T