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The Operations of Winston Corporation Are Divided into the Blink

question 96

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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  Total  Sales$280,000$168,000$448,000 Variable costs 98,00077,000175,000 Contribution margin $182,000$91,000$273,000 Direct fixed costs84,00070,000154,000 Segment margin$98,000$21,000$119,000 Allocated common costs42,00031,50073,500 Operating income (loss)  $56,000$(10,500) $45,500\begin{array}{llr}&\text { Blink Division }&\text { Blur Division }&\text { Total }\\ \text { Sales} &\$280,000&\$168,000&\$448,000\\ \text { Variable costs } &98,000&77,000&175,000\\ \text { Contribution margin } &\$182,000&\$91,000&\$273,000\\ \text { Direct fixed costs} &84,000&70,000&154,000\\ \text { Segment margin} &\$98,000&\$21,000&\$119,000\\ \text { Allocated common costs} &42,000&31,500&73,500\\ \text { Operating income (loss) } &\$56,000&\$(10,500) &\$45,500\\\end{array}

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Operating income for Winston Corporation, as a whole, if the Blur Division were dropped would be:

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