Shirley Inc. has three divisions, King, West and Gold. Following is the income statement for the previous year:

	King		West		Gold		Total
Sales	$	988,000	$	579,000	$	427,000	$	1,994,000
Variable Costs		418,500		344,900		300,900		1,064,300
Contribution Margin		569,500		234,100		126,100		929,700
Fixed Costs		388,000		209,625		158,375		756,000
Profit Margin		181,500		24,475		(32,275)		173,700

Of the fixed costs, $315,000 is for corporate costs and is allocated equally to the three divisions.

a.	How much does Gold Division have in direct fixed costs?

b.	What is Gold Divisions segment margin?

c.	What would Shirleys profit margin be if Gold Division were dropped?