Clay Inc. has two divisions, Myrtle and Laurel. Following is the income statement for the previous year:  Myrtle Laurel TotalSales$560,000 $336,000  $896,000Variable Costs 176,000  174,000   350,000Contribution Margin 384,000  162,000   546,000Fixed Costs (allocated) 284,375  170,625   455,000Profit Margin$99,625 $(8,625) $91,000What would Clay's profit margin be if the Laurel division was dropped and all fixed costs are unavoidable?

A. $384,000 profit
B. $99,625 profit
C. $91,000 profit
D. $71,000 loss


Answer: D

Business

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