SALES VARIABLE COSTS CONTRIBUTION MARGIN DIRECT FC SEGMENT MARGIN ALLOCATED COMMON COSTS OPERATING INCOME BRIDGE DIVISION 70,000.00 20,000.00 50,000.00 12,000.00 38,000.00 10,000.00 28,000.00 CROWN DIVISION 40,000.00 15,000.00 25,000.00 30,000.00 (5,000.00) 7,500.00 (12,500.00) TOTAL 110,000.00 35,000.00 75,000.00 42,000.00 33,000.00 17,500.00 15,500.00 a. Determine operating income (before taxes) for Dental Services Corporation, as a whole, if the Crown Division is dropped. b. Should the Crown Division be eliminated