4 parts but to only 1 question!

Ben Blum recently graduated from Moonshadow Universitys accounting program. He has been hired as an analyst by Primrose Tire Company, and one of his first assigned tasks was to evaluate the North East division of Primrose. This division has been heavily focused on producing a special snow and mud tire. Sales of the special tire have been disappointing, and management is now evaluating whether to eliminate the North East division. Ben performed the following analysis and is preparing to address the Board of Directors of Primrose with his recommendation that the North East division should be eliminated, resulting in an increase in total company profit of $49,000.

	All Other Divisions	North East	Total
Sales Rev	3328400	200000	3528400
COGS	1957040	153000	2110040
Gross Profit	1371360	47000	1418360
Operating Expenses	1055880	96000	1151880
Net Operating income (loss)	315480	(-49000)	266480

The North East divisions cost of goods sold includes $33,000 in fixed costs and operating expenses include $46,000 in fixed costs. None of the fixed costs will be eliminated if the North East division is discontinued.

4-a. Compute the contribution margin lost by the division.

4-b. Do you agree with Bens analysis?