Blue and Green are both divisions in a large, multinational corporation. Each division operates independently. Both divisions make and market the same products, but they operate in different geographic regions. As with many firms in the current time, both divisions face an uncertain operating environoment and have been struggling to find ways to move forward given the new situation. Both firms have been operating well below their actual production capacity. Selected information for 2020 for the two divisions follows:

Division	Blue	Green
Average SP	$42	$45
Units produced	86,000	38,600
Units sold	85,000	35,400
Average unit cost (variable costing)	$31	$28
Average unit cost (absorption costing)	$36	$37
Break even point (in units)	6,125	4,320
DOL	2.45	2.77
NI	$423,400	$185,300

It has come to the attention of upper management (two levels above the managers of Blue and Green) that an opportunity exists to acquire a new product that seems guaranteed to increase profits. They have decided to pilot the new product in one of the two divisions. Which division should be chosen for this project? Explain why