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TOTAL DIVISION A 100,000 55,000 45,000 15,000 250,000 120,000 130,000 50,000 80,000 DIVISION B 150,000 65,000 85,000 35,000 Sales Less: Variable Expenses Contribution Margin Less:

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TOTAL DIVISION A 100,000 55,000 45,000 15,000 250,000 120,000 130,000 50,000 80,000 DIVISION B 150,000 65,000 85,000 35,000 Sales Less: Variable Expenses Contribution Margin Less: Traceable Fixed Expenses Segment Margin Less: Common Fixed Expenses Net Income 30,000 50,000 25,000 55,000 If Division B were eliminated, the COMPANY'S total fixed expenses would a. Increase by $50,000 b. Decrease by $50,000 Increase by $35,000 d. Decrease by $35,000

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