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	$	517,000		$	272,000			$	229,000		$	1,018,000
Variable Costs		188,000			124,200				100,300			412,500
Contribution Margin		329,000			147,800				128,700			605,500
Fixed Costs (allocated)		265,000			166,250				116,750			548,000
Profit Margin	$	64,000		$	(18,450	)		$	11,950		$	57,500

a. What would Rocks profit margin be if the Lime division were dropped?

profit/loss =

b. What would Rocks profit margin be if the Nina division were dropped?

profit/loss =