Cullumber Forest Corporation operates two divisions, the Timber Division and the Consumer Division. The Timber Division manufactures and sells logs to paper manufacturers. The Consumer Division operates retail lumber mills which sell a variety of products in the do-it-yourself homeowner market. The company is considering disposing of the Consumer Division since it has been consistently unprotable for a number of years. The income statements for the two divisions for the year ended December 31, 2022 are presented below: Timber Division Consumer Division Total Sales $1,920,000 $640,000 $2,560,000 Cost of goods sold 1,152,000 448,000 1,600,000 Gross prot 768,000 192,000 960,000 Selling & administrative expenses 80,640 230,400 311,040 Net income $687,360 $(124,160) $563,200 In the Consumer Division, 70% of the cost of goods sold are variable costs and 35% of selling and administrative expenses are variable costs. The management of the company feels it can save $57,600 of xed cost of goods sold and $64,000 of xed selling expenses if it discontinues operation of the Consumer Division. Determine whether the company should discontinue operating the Consumer Division. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45). Do not leave any field blank. Enter 0 for the amounts. List variable expenses before fixed expenses.) Net Income Continue Eliminate Increase (Decrease) $ $ $ $ $