Shirley Inc. has three divisions, King, West and Gold. All fixed costs are unavoidable. Following is the income statement for the previous year: King Sales Variable Costs $991,000 West $576,000 Gold 416,500 Contribution Margin 574,500 344,800 231,200 128,100 $429,000 300,900 Total $1,996,000 1,062,200 933,800 Fixed Costs (allocated) Profit Margin 391,000 $183,500 214,625 143,375 749,000 $ 16,575 $(15,275) $284,800 a. What would Shirley's profit margin be if the West division were dropped? I b. What would Shirley's profit margin be if the Gold division were dropped?