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The Dynamic company has three divisions. Each of which makes a different product. The budgeted data for the coming year are as follows: A) BR) C) Sales 1,12,000 56,000 84.000 Direct Material 14,000 7,000 14,000 Direct Labour 5,600 7.000 22,400 Direct Expenses 14,000 7,000 28,000 Fixed Cost 28,000 14,000 28,000 61,600 35,000 92,400 The Management is considering to close down the division C'. There is no possibility of reducing fixed cost. Ad vise whether or not division C'should be closed down