Currently, XYZ has three divisions A, B, and C. Their financial results: Sales revenue Expense Contribution Margin Fixed Expense Net Income A 650,000 450,000 200,000 65,020 134,980 B 300,000 120,000 180,000 82000 98,000 C 200,000 97,000 103,000 200,000 -97,000 Question: The table shows Division C has negative net income. Will you drop division C? State your reasons clearly