The operations of Winston Corporation are divided into the Blink Division and the Blur Division. Projections for the next year are as follows: Blink Division Blur Division TotalSales$280,000  $168,000  $448,000 Variable costs 98,000   77,000   175,000 Contribution margin$182,000  $91,000  $273,000 Direct fixed costs 84,000   70,000   154,000 Segment margin$98,000  $21,000  $119,000 Allocated common costs 42,000   31,500   73,500 Operating income (loss)$56,000  $(10,500) $45,500 Operating income for Winston Corporation, as a whole, if the Blur Division were dropped would be:

A. $66,500.
B. $45,500.
C. $24,500.
D. $56,000.


Answer: C

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