Rock Inc. has three divisions, Granite, Lime and Nina. All fixed costs are unavoidable Following is the income statement for the previous year:

	Granite		Lime		Nina		Total
Sales	$	509,000	$	275,000	$	227,000	$	1,011,000
Variable Costs		177,000		124,100		100,800		401,900
Contribution Margin		332,000		150,900		126,200		609,100
Fixed Costs (allocated)		274,000		154,250		111,750		540,000
Profit Margin		58,000		(3,350)		14,450		69,100

a.

What would Rocks profit margin be if the Lime division was dropped?

Profit or Lost & amount?

b.	What would Rocks profit margin be if the Nina division was dropped? profit or lost & amount