A- XYZ Corporation has two divisionsA and B. The divisions have the following revenues and expenses: A B Sales $ 500,000 $ 550,000 Variable costs 200,000 275,000 Traceable fixed costs 150,000 180,000 Allocated common corporate costs 135,000 170,000 Net income (loss) $ 15,000 $ (75,000 ) The management of ABC is considering the elimination of Division B. If the Division B were eliminated, its traceable fixed costs could be avoided. Total common corporate costs would be unaffected by this decision. Required: 1- Should the Company drop division B? Explain. Support you answer with the necessary calculations. 2- Will your decision be changed if you know that all traceable fixed costs to division B could be avoided and 40% of total common corporate costs assigned to division B would be unaffected by this decision