Division Evaluation Partial performance reports for two divisions of Marcelle's Marvels, Inc. are presented below: Division Dsion A 8 Contribution margin $20,000 $40,000 Faed selling and adminstrative expenses (40,000) (25,000) Home office expenses [32,000) 16.000 Net income (loss) $8,000 $1,000 Home office expenses are incurred for the company as a whole and are indirect costs of the divisions. They are allocated on the basis of contribution margin. The manager of Division B has been criticized because the division showed a loss. Do you think the criticism is justified? Explain.