The Operations of Winston Corporation Are Divided into the Blink

Multiple Choice

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

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