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

	Almond		Grover		Oak		Total
Sales	$	483,000	$	272,500	$	229,000	$	984,500
Variable Costs		195,000		124,300		101,000		420,300
Contribution Margin		288,000		148,200		128,000		564,200
Fixed Costs		270,000		171,250		111,750		553,000
Profit Margin		18,000		(23,050)		16,250		11,200

Of the fixed costs, $321,000 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?