Anderson Publishing has two divisions: Book Publishing and Magazine Publishing. The Magazine division has been losing money for the last five years and Anderson is considering eliminating that division. Andersons information about the two divisions is as follows: Book Division Magazine Division Total Sales Revenue $ 8,140,000 $ 3,443,800 $ 11,583,800 Cost of Goods sold Variable manufacturing costs 2,340,000 1,166,500 3,506,500 Fixed manufacturing costs 1,111,500 1,287,600 2,399,100 Gross Profit $ 4,688,500 $ 989,700 $ 5,678,200 Operating Expenses Variable operating expenses 169,000 247,900 416,900 Fixed operating expenses 2,950,000 1,208,000 4,158,000 Net income $ 1,569,500 $ (466,200) $ 1,103,300 Only 20 percent of the fixed manufacturing co