Valley Inc. has three divisions, Almond, Grover and Oak. Following is the income statement for the previous year:

	Almond		Grover		Oak		Total
Sales	$	484,000	$	273,500	$	228,000	$	985,500
Variable Costs		193,000		124,000		101,000		418,000
Contribution Margin		291,000		149,500		127,000		567,500
Fixed Costs		265,000		158,250		120,750		544,000
Profit Margin		26,000		(8,750)		6,250		23,500

Of the fixed costs, $312,000 is for corporate costs and is allocated equally to the three divisions.

a.	How much does Grover Division have in direct fixed costs?

b.	What is Grover Divisions segment margin?

c.	What would Valleys profit margin be if Grover Division were dropped?