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Sales Variable costs Contribution margin Direct fixed costs Segment margin Allocated common costs Operating income (louh) Blink Division $370,000 116,000 $254,000 102,000 $152,000 57,000 $

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Sales Variable costs Contribution margin Direct fixed costs Segment margin Allocated common costs Operating income (louh) Blink Division $370,000 116,000 $254,000 102,000 $152,000 57,000 $ 95,000 Blur Division Total $196,000 $566,000 95,000 211,000 $101,000 $355,000 88,000 190,000 $ 13,000 $165,000 49, 500 106,500 $(36,500) $ 58,500 Operating income for Winston Corporation, as a whole, if the Blur Division were dropped would be: Multiple Choice $131,500 $95.000 $58,500

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