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

	King			West			Gold				Total
Sales	$	1,000,000		$	575,000		$	425,000			$	2,000,000
Variable Costs		400,000			345,000			300,000				1,045,000
Contribution Margin		600,000			230,000			125,000				955,000
Fixed Costs		375,000			215,625			159,375				750,000
Profit Margin		225,000			14,375			(34,375	)			205,000

Of the fixed costs, $300,000 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?