The operations of Grant Corporation are divided into the Fix Division and the Split Division. Projections for the next year are as follows: Fix Split Division Division Total Sales revenue Variable expenses Contribution margin Direct fixed expenses Segment margin $67,600 $40,600 $108,200 21,800 18,000 39,800 $45,800 $22,600 $68,400 14,900 33,700 48,600 $30,900 $-11,100 $19,800 Allocated common costs 8,700 4,000 12,700 Total relevant benefit (loss) $22,200 $-15,100 $7,100 Required: A. Determine operating income for Grant Corporation as a whole if the Split Division is dropped. $ B. Should the Split Division be eliminated?