Eldon Corporation has three divisions, one of which has consistently shown a loss for the last five years. Eldon is trying to decide whether to close that division. Income consolidated over the last five years is as follows: Division A Division B Division C Revenues $2,800,000 $5,000,000 $3,500,000 Variable costs 2,000,000 4,800,000 2,300,000 Fixed costs 319,130 591,739 573,913 Income $ 480,870 $ (391,739) $ 626,087 Variable costs are specific to each division. Fixed costs include $1,130,000 in corporate central costs that are allocated to each division in proportion to revenue. Other fixed costs are specific to each division, and would not be incurred if the division were shut down. Determine whether it would be financially beneficial to shut down Division B, and calculate the net benefit.