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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

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

Calculate the net income of each division and the business in total

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