Carla Vista, Inc. operates three divisions, Weak, Average, and Strong. As it turns out, the Weak division has the lowest operating income, and the president wants to close it. "Survival of the fittest, I say!" was his response when the Weak division's manager, insisted Brian, that his division earned money for the company. Following is the most recent financial analysis for each division: Weak Average Strong Sales revenue $126,400 $454,500 $524,700 Variable expenses 50,400 246,900 306,100 Contribution margin 76,000 207,600 218,600 Direct expenses 30,000 79,600 118,000 Allocated expenses 70,800 70,800 70,800 Operating income $(24,800) $57,200 $29,800