Crane, Inc. has three divisions: Bud, Wise, and Er. The results of operations for May, 2022 are presented below. Units sold Revenue Less variable costs Less direct fixed costs Less allocated fixed costs Net income Bud 9,300 $217,000 99,200 43,400 18,600 $55,800 Wise 15,500 $155,000 80,600 58.900 31,000 $(15,500) Er 6,200 49.600 $124,000 $496,000 37.200 12.400 Total $24,800 31,000 229,400 139,500 62,000 $65.100 All of the allocated costs will continue even if a division is discontinued. Crane allocates indirect fixed costs based on the number of units to be sold. Since the Wise division has a net loss, Crane is concerned that it should be discontinued. Crane 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 O decimal places, e.g. 1,525.) Revenue Less variable costs Less direct fixed costs Less allocated fixed costs Net income $ $ Bud $ $ Er $ $ Total