Shirley Inc. has three divisions, King, West and Gold. All fixed costs are unavoidable Following is the income statement for the previous year: King West Gold Total Sales $ 988,000 $ 576,000 $ 429,000 $ 1,993,000 Variable Costs 417,000 344,200 300,300 1,061,500 Contribution Margin 571,000 231,800 128,700 931,500 Fixed Costs (allocated) 385,000 211,625 142,375 739,000 Profit Margin 186,000 20,175 (13,675) 192,500 a. What would Shirleys profit margin be if the West division was dropped? b. What would Shirleys profit margin be if the Gold division was dropped?