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Epsilon Company is trying to decide whether or not to close Division A. The total contribution margin for Division A is $450,000 and the total fixed costs are $600,000, of which $200,000 are allocated and would have to be absorbed by other divisions in the company. What is the effect on total net income for Epsilon if Division A is closed? Select one: none of these $150,000 increase $150,000 decrease $50,000 decrease