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 Variable Costs Contribution Margin 180,000 124,900 $514,000 $273,500 $227,000 $1,014,500 100,200 405,100 334,000 148,600 126,800 609,400 Fixed Costs (allocated) 270,000 160,250 118,750 549,000 Profit Margin $ 64,000 $ (11,650) $ 8,050 60,400 a. What would Rock's profit margin be if the Lime division were dropped? b. What would Rock's profit margin be if the Nina division were dropped?