Crane Company Divison A had revenue of $400,000 and variable costs of $350,000. Division B recorded revenue of $300,000 and variable costs of $230,000. Total fixed costs for the entire company were $100,000, of which $20,000 was allocated to Division A and $80,000 was allocated to Division B. Fixed costs relate to construction of the company headquarters and depreciation of equipment at headquarters. Crane Company should Keep Division B because it has positive contribution margin Discontinue Division B because it has negative operating income Discontinue Division A because it has lower contribution margin than Division B Keep Division B because it has higher contribution margin than Division A