A recent accounting graduate from Marvel State University evaluated the operating performance of Sunland Company's four divisions. The following presentation was made to Sunland's Board of Directors. During the presentation, the accountant made the recommendation to eliminate the Southern Division stating that total net income would increase by $69,600. (See analysis below.) For the other divisions, cost of goods sold is 80% variable and operating expenses are 70% variable. The cost of goods sold for the Southern Division is 30% fixed, and its operating expenses are 75% fixed. If the division is eliminated, only $17,400 of the fixed operating costs will be eliminated. Prepare a correct analysis using incremental analysis for the new accountant. (Enter negative amounts using either a negative sign preceding the number e.g. - 45 or parentheses e.g. (45). Do not leave any field blank. Enter 0 for the amounts. List variable expenses before fixed expenses.)