Because of the repeated losses of the men's division during the past years, the management is considering closing the division in the belief that this will increase the company's total profits by 2,500 dinars. If you know that direct fixed costs will be saved in the event of closure, as for the total distributed (indirect) costs amounting to 60,000 dinars, only 500 dinars will be saved from them, knowing that the distribution of those costs to departments is done in proportion to the sales value of each department.

Required: To study the above case and determine whether the decision to close the men's section was correct or not, clarifying that digitally.

A Manufacturing company has three production lines, and the company's income statement for 2021 showed following results