The operations of Bridgeton Corporation are divided into the Adams Division and the Carter Division. Projections for the next year are as follows: Adams Division Carter Division  Total Sales$560,000  $336,000  $896,000 Variable costs 196,000   154,000   350,000 Contribution margin$364,000  $182,000  $546,000 Direct fixed costs 168,000   140,000   308,000 Segment margin$196,000  $42,000  $238,000 Allocated common costs 84,000   63,000   147,000 Operating income (loss)$112,000  $(21,000) $91,000 Operating income for Bridgeton Corporation as a whole if the Carter Division were dropped would be:

A. $49,000.
B. $91,000.
C. $133,000.
D. $112,000.


Answer: A

Business

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