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

	King			West			Gold				Total
Sales	$	983,000		$	575,500		$	426,000			$	1,984,500
Variable Costs		417,500			344,100			300,600				1,062,200
Contribution Margin		565,500			231,400			125,400				922,300
Fixed Costs		394,000			195,625			149,375				739,000
Profit Margin	$	171,500		$	35,775		$	(23,975	)		$	183,300

Of the fixed costs, $324,000 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?