Question 21: Add/ Drop a Department UniJam has two campuses, one in Kingston and another in Montego Bay. Projections for the next year are as follows: Kingston Montego Bay Total Sales $700.000 $450,000 $1,150,000 Less: Variable Costs $300,000 $300,000 $ 600,000 Contribution Margin 5400,000 $150.000 $ 550.000 Less; Direct Fixed Costs $170,000 $175,000 $ 345,000 Segment Margin $230,000 ($25,000) $ 205,000 Less; Allocated common costs 5 90,000 $ 75,000 5 165,000 Operating Income/(Loss) $140,000 ($100,000) 40,000 Task 21A 5 Marks Advise UniJam whether the Montego Bay Campus should be dropped. Show all working. Task 21 1 3 Marks What will be the net income of UniJam if the Montego Bay Campus is dropped? Task 210 2 Marks List two (2) qualitative factors UniJam should consider before dropping the Montego Bay Campus