Anheiser has three divisions: Bud Wise, and ERThe results of May, 2020are presented below ER Total Bud Wise 4.000 16.000 7.000 5,000 $ 170.000 Units sold $ 30,000 $ 60,000 $ 80,000 Revenue 42.000 37,000 53007 13.000 25,000 2502 Less variable costs Less direct fixed 15,000 costs Less allocated fixed costs 4.375 3.125 Net income $ 24.875 ( 511.375 $ 500 $ All of the allocated costs will continue even division is discontinued allocates indirect fixed costs based on the number of units to be Division has a net loss , Anheiser feels that it should be discontinued the division is closed that sales at the Bud Division will by sales at the ERDivision will stay the same