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." In the Percy Division, cost of goods sold is $59,200 variable and $17,400 fixed, and operating expenses are $30,600 variable and $19,300 fixed. None of the Percy Division's fixed costs will be eliminated if the division is discontinued. Is Helen right about eliminating the Percy Division? Prepare a schedule to support your answer. (Enter negative amounts using either a negative sign preceding the number eg. - 45 or parentheses e.g. (45).)