How much does rabbit division have in direct fixed costs

Question

Fox Inc. has three divisions, Bear, Rabbit and Coyote. Following is the income statement for the previous year:

	Bear		Rabbit		Coyote		Total
Sales	$	487,000	$	273,000	$	227,000	$	987,000
Variable Costs		186,000		124,200		100,100		410,300
Contribution Margin		301,000		148,800		126,900		576,700
Fixed Costs		274,000		169,250		120,750		564,000
Profit Margin		27,000		(20,450)		6,150		12,700

Of the fixed costs, $318,000 is for corporate costs and is allocated equally to the three divisions.

a.	How much does Rabbit Division have in direct fixed costs? (Omit the "$" sign in your response.)

Fixed costs

$

b.	What is Rabbit Division's segment margin? (Omit the "$" sign in your response.)

Segment margin

$

c.	What would Fox's profit or loss be, if Rabbit Division were dropped? (Input the amount as positive value. Omit the "$" sign in your response.)