Donna currently manages the polished chrome division of Sheffield Broadway, a business that specializes in ceiling light fixtures. Its

performance has been stable for the past few years. However, the crystal division has been losing market share, while the rustic iron

and chrome divisions have been growing. For the most part, executives feel that these changes are a result of customer preferences

and current trends versus the quality or prices of their products. While they expect preferences to return to the crystal product line in

the next five years, a short$-$term decision must be made now.

Budgeted financial information for Sheffield Broadway's upcoming fiscal year is presented below for each division.

All fixed costs are currently assigned evenly to all divisions. If Sheffield Broadway drops the crystal light fixtures line, it will save $$125,000$ in fixed costs $($the dedicated manager's salary$).$ In

this case, will Sheffield be better or worse off financially if it drops the crystal product line? By how much?

Sheffield would be

by $