The operations of Ranger Corporation are divided into the Stargate Division and the Cosmos Division. Projections for the next year are as follows:

	Stargate Division				Cosmos Division				Total
Sales	$	530,000			$	372,000			$	902,000
Less: Variable Costs		186,000				206,000				392,000
Contribution Margin	$	344,000			$	166,000			$	510,000
Less: Direct Fixed Costs		156,000				131,000				287,000
Segment Margin	$	188,000			$	35,000			$	223,000
Less: Allocated Common Costs		85,000				61,000				146,000
Operating Income (Loss)	$	103,000			$	(26,000	)		$	77,000

Operating income for Ranger Corporation, as a whole, if the Cosmos Division were dropped would be

A $77,000

B $42,000

C. $129,000

D $103,000