Shirley Inc. has three divisions, King, West and Gold. Following is the income statement for the previous year. Sales Variable Costs Contribution Margin Fixed Costs Profit Margin King $999,000 416,000 583,000 392,000 $191,000 West $582,000 344,300 237,709 204,625 $ 33,075 Gold Total $426,000 $2,887,800 300,400 1.060,700 125,600 946,300 150,375 747,000 $(24,775) $ 199,300 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? Fixed Costs