Blue and Greenare both divisions in a large, multinational corporation. Each division operates independently. Managers are compensated based in part on the net income that their division is able to achieveBoth 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. Selected information for 2020 for the two divisions follows:

DivisionBlueGreenSP$42$45Units produced86,00038,600Units sold85,00035,400Unit cost (variable costing)$31$28Unit cost (absorption costing)$36$37Break even point (in units)6,1254,320DOL2.452.77NI$423,400$185,300

Which division do you believe is the most risky?It is not necessary toadditional computations. Assume the amounts provided are correct. State clearly which division is more risky and support your answer with the data provided.