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

	Almond			Grover			Oak				Total
Sales	$	500,000		$	275,000			$	225,000		$	1,000,000
Variable Costs		175,000			125,000				100,000			400,000
Contribution Margin		325,000			150,000				125,000			600,000
Fixed Costs		275,000			151,250				123,750			550,000
Profit Margin	$	50,000		$	(1,250	)		$	1,250		$	50,000

Of the fixed costs, $300,000 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?