Blossom $,$ Inc. operates three divisions $,$ Weak $,$ Average $,$ and Strong $.$ As it turns out $,$ the Weak division has the lowest operating income $,$ and the president wants to close it $."$ Survival of the fittest $,$ I say $!"$ was his response when the Weak division's manager $,$ insisted Daniel that his division earned money for the company $.$ Following is the most recent financial analysis for each division : Weak Average Strong Sales revenue $ $127,800$ $ $450,500$ $ $520,500$ Variable expenses $58,800246,100306,500$ Contribution margin $69,000204,400214,000$ Direct expenses $36,10073,200114,100$ Allocated expenses $69,20069,20069,200$ Operating income $ $(36,300)$ $ $62,000$ $ $30,700$