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	$	501,000	$	272,000	$	225,000	$	998,000
Variable Costs		192,000		124,900		100,700		417,600
Contribution Margin		309,000		147,100		124,300		580,400
Fixed Costs (allocated)		273,000		158,250		115,750		547,000
Profit Margin		36,000		(11,150)		8,550		33,400

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

b.

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

Blossom, Inc. prepared the following master budget items for July:

Production and sales		30,000	units
Variable manufacturing costs:
Direct materials	$	30,000
Direct labor	$	72,000
Variable manufacturing overhead	$	75,000
Fixed manufacturing costs	$	160,000
Total manufacturing costs	$	337,000

During July, Blossom actually sold 36,000 units. Prepare a flexible budget for Blossom based on actual sales. (Do not round your intermediate calculations.)

Production and Sales		Units
Variable Manufacturing Costs:
Direct Materials
Direct Labor
Variable Manufacturing Overhead
Fixed Manufacturing Costs
Total Manufacturing Costs

Please explain the answers, I'm lost on how to do this part.