The operations of Smits Corporation are divided into the Child Division and the Jackson Division. Projections for the next year are as follows:

	Child Division		Jackson Division		Total
Sales revenue	$250,000		$180,000		$430,000
Variable expenses	90,000		100,000		190,000
Contribution margin	$160,000		$80,000		$240,000
Direct fixed expenses	75,000		62,500		137,500
Segment margin	$85,000		$17,500		$102,500
Allocated common costs	35,000		27,500		62,500
Total relevant benefit (loss)	$50,000		$(10,000)		$40,000