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 $584,000 Nest $579,500 418,500 344,600 565,500 234,900 Gold $429,000 Total $1,992,500 300,900 1,064,000 128,100 382,000 197,625 $183,500 $37,275 144, 375 928,5001 724,000 $(16,275) $ 204,500 Of the fixed costs. $318,000 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 b. What is Gold Division's segment margin? Segment Margin