Helen Mars, a recent graduate of Bell's accounting program, evaluated the operating performance of Ivanhoe Company's six divisions. Helen made the following presentation to Ivanhoe's board of directors and suggested the Percy Division be eliminated. $"$If the Percy Division is eliminated," she said, "our total profits would increase by $$25,900."$

$\backslash$table$[[,\backslash$table$[[$The Other$],[$Five Divisions$]],\backslash$table$[[$Percy$],[$Division$]],$Total$],[$Sales$,$$$1,665,000,$$$100,600,$$$1,765,600$