1. Fairview Hospitals has three divisions (service lines). They are General Clinics, Specialty Clinics and Pharmacy Services. The sales for each service line were $1,400,000 General Data, $600,000 Specialty Clinics, and $420,000 Pharmacy Services while the variable expenses for each service line (division) were $520,000, $360,000 and $280,000 respectively. The related service line (division) discretionary and committed fixed expenses are presented below:

Fixed expense	General Clinics	Specialty Clinics	Pharmacy Services
Discretionary	$320,000	$140,000	$160,000
Committed	$190,000	$280,000	$130,000

Would you recommend eliminating any of the divisions? Support your recommendation with calculations