c. Suppose that the company could sublease Division C's manufacturing facility for $910,000. Would
you operate the division at a production and sales volume of 45,000 units or would you subleaseSupport your answer with appropriate computations using Excel.
Jones-Pitt Company Income Statement by Branch:
						Division A	Division B	Division C
Sales						2,000,000	1,600,000	1,710,000
Less: Cost of Goods Sold
	Unit-level Manufacturing Costs					(1,100,000)	(580,000)	(900,000)
	Rent on Manufacturing Facility					(240,000)	(220,000)	(450,000)
Gross Margin						660,000	800,000	360,000
Less: Operating Expenses
	Unit-Level Selling and Admin. Expenses					(60,000)	(45,000)	(150,000)
	Division-Level Fixed Selling and Admin. Expenses					(140,000)	(125,000)	(240,000)
	Administrative Facility-Level Costs					(80,000)	(80,000)	(80,000)
Net Income (loss)						380,000	550,000	(110,000)