Carla Vista Forest Corporation operates two divisions, the Timber Division and the Consumer Division. The Timber Division manufactures and sells logs to paper manufacturers. The Consumer Division operates retail lumber mills which sell a variety of products in the do$-$it$-$yourself homeowner market. The company is considering disposing of the Consumer Division since it has been consistently unprofitable for a number of years. The income statements for the two divisions for the year ended December $31,2022$ are presented below:

$\backslash$table$[[,$Timber Division,Consumer Division,Total$],[$Sales$,$$$1,440,000,$$$480,000,$$$1,920,000$

Determine whether the company should discontinue operating the Consumer Division. $($Enter negative amounts using either a negative sign preceding the number e$.$g$.-45$ or parentheses e$.$g$.(45).$ Do not leave any field blank. Enter $0$ for the amounts. List variable expenses before fixed expenses.$)$

Net Incom

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Eliminate

Increase $($Decr