The Operations of Bridgeton Corporation Are Divided into the Adams

Multiple Choice

The operations of Bridgeton Corporation are divided into the Adams Division and the Carter Division.Projections for the next year are as follows:
$$\begin{array} { | l | r | r | r | } \hline & \begin{array} { r } \text { Acams } \\\text { Division }\end{array} & \begin{array} { r } \text { Cater } \\\text { Division }\end{array} & \text { Total } \\\hline \text { Sales } & \$ 560,000 & \$ 336,000 & \$ 896,000 \\\hline \text { Variable costs } & 196,000 & 154,000 & \underline { 360,000 } \\\hline \text { Contribution margin } & \$ 364,000 & \$ 182,000 & \$ 546,000 \\\hline \text { Direct fixed costs } & 168,000 & 140,000 & 308,000 \\\hline \text { Segment margin } & \$ 196,000 & \$ 42,000 & \$ 238,000 \\\hline \text { Allocated common costs } & 84,000 & 63,000 & 147,000 \\\hline \text { Operating income (loss) } & \$ 112,000 & \underline { \$ 21,000 ) } & \$ 91,000 \\\hline\end{array}$$
Operating income for Bridgeton Corporation as a whole if the Carter Division were dropped would be:

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