The operations of Knickers Corporation are divided into the Pacers Division and the Bulls Division Projections for the next year are as follows: Parcs Bulls Division Disision Total Sales revenue $420,000 $252.000 $672,000 Variable experises 147.000 115.500 262.500 Contribution margiti $273,000 $136,500 $409.500 Direct fixed experises 126.000 105.000 231.000 Segment margin $147.000 $ 31,500 $178.500 Allocated common costs 63.000 47.250 110.250 Total relevant benefit (loss) $ 84,000 $(15,750) $ 68,250 Operating income for Knickers Corporation as a whole if the Bulls Division were dropped would be 8. $36.750. b. $84,000 c $68,250. d. $99.750. ^