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

Granite Lime Nina Total

Sales revenue $ $504,000$ $ $272,000$ $ $227,000$ $ $1,003,000$

Variable costs $191,000124,000100,100415,100$

Contribution$/$segment margin $ $313,000$ $ $148,000$ $ $126,900$ $ $587,900$

Common fixed costs $($allocated$)273,000160,250110,750544,000$

Net operating income $($loss$)$ $ $40,000$ $ $(12,250)$ $ $16,150$ $ $43,900$

Required:

What would Rock's income $($loss$)$ be if the Lime Division were dropped?

What would Rock's income $($loss$)$ be if the Nina Division were dropped?