Carol Mars, a recent graduate of Bell's accounting program, evaluated the operating performance of Sheridan Company's six divisions. Carol made the following presentation to Sheridan's board of directors and suggested the Percy Division be eliminated. $"$If the Percy Division is eliminated," she said, "our total profits would increase by $$26,400.$

$\backslash$table$[[,\backslash$table$[[$The Other$],[$Five Divisions$]],\backslash$table$[[$Percy$],[$Division$]],$Total$],[$Sales$,$$$1,663,000,$$$100,400,$$$1,763,400$