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

	Almond			Grover			Oak				Total
Sales	$	489,000		$	273,000			$	226,000		$	988,000
Variable Costs		190,000			124,900				100,800			415,700
Contribution Margin		299,000			148,100				125,200			572,300
Fixed Costs		268,000			153,250				119,750			541,000
Profit Margin	$	31,000		$	(5,150	)		$	5,450		$	31,300

Of the fixed costs, $324,000 is for corporate costs and is allocated equally to the three divisions.

a. How much does Grover Division have in direct fixed costs? Fixed Costs b. What Is Grover Division's segment margin? Segment Margin c. What would Valley's profit margin be if Grover Division were dropped? DI