4) 2 points ABS's income statement for one division is below. Should they close the division? Sales$20,000,000 COGS $14,000,000 GM$ 6,000,000 OP EX $ 9,000,000 Loss $ 3,000,000 Note: 7% of the COGS and 15% of the operating expenses are fixed costs. Prepare a differential analysis to prove your