Data table Further analysis of costs reveals the following percentages of variable costs in each division: Oullette Corporation has four cpenting divisions. The budgebod rovenues and experses for ench divisian for 2020 follows: Eiti) (Click to viow the results of each division.) Closing down any divition would rosult in savings of 60\% of the forod costs of that division. Top maragement is vory ooncomed about the unproftable divisions (A and B) and is considering dosing them for the yoar Read the recuinenents. Requirement 1. Calculate the incroase or decroase in cperating income if Oullotte doses division A Requirement 2. Cakulate the increase or decrease in cperaing income if Oullotie closes division B Requirement 3. What other factorn should the top management of Oulletle consider belore making a deoision? A. Management should consider the role that the divisions' product ine plays rolative to other product ines B. Maragement should consider the impact on the morale of the remaining empldyees it the divison(s) are cioned. C. Both of the above. D. Nethec of the above, management should make this deoision relying only on tnancial data