Carla Vista, Inc. has three divisions: Bud, Wise, and Er. The results of operations for May, 2022 are presented below. All of the allocated costs will continue even if a division is discontinued. Carla Vista allocates indirect fixed costs based on the number of units to be sold. Since the Wise division has a net loss, Carla Vista is concerned that it should be discontinued. Carla Vista thinks that if the division is closed, that sales at the Bud division will increase by 12% while sales at the Er division will stay the same. Prepare an analysis showing the effect of discontinuing the Wise division. (Do not round intermediate calculations and round final answers to 0 decimal places, e.g. 1,525.)