The operations of Smits Corporation are divided into the Child division and the Jackson division. Projections for the next year are as follows: Sales revenue Variable expenses Contribution margin Direct fixed expenses Segment margin Allocated common costs Total relevant benefit (loss) Child Division $250,000 90.000 $160,000 75.000 $85,000 35.000 $50.000 Jackson Division $180,000 100.000 $80,000 52.500 $17.500 27.500 $10.000) $430,000 190.000 $240,000 137.500 $102,500 62.500 $40.000 Operating income for Smits Corporation as a whole of the Jackson division were dropped would be: Ca. 560,000 b. $22,500 CC 500,000 d. 550,000 > FS F7 F F10 11 192 $ 1 4 % 5 6 & 7 + 8 ) 0 9 R T Y 0 0 P a