Sherpa Company manufactures tents and sleeping bags. Tents are priced at $80, have variable cost of $55, and direct fixed costs of $120,000. Sleeping bags are priced at $60, have variable cost of $35, and direct fixed costs of $66,000. Common fixed costs equal $200,000. Last year, the division sold 5,000 tents and 10,000 sleeping bags.

Use the minus sign to indicate negative numbers.

A. What was the segment margin for tents last year? $

B. What was the segment margin for sleeping bags last year? $

C. What was Sherpa's operating income (loss) last year? $

D. If Sherpa stopped making tents, what would operating income (loss) be? $