Judy Jean, a recent graduate of Rolling's accounting program, evaluated the operating performance of Artie Company's six divisions. Judy made the following presentation to Artie's board of directors and suggested the Huron Division be eliminated. "If the Huron Division is eliminated," she said, "our total profits would increase by $26,780 The Other Huron Total Five Divisions Division Sales $1,663,700 $100,000 $1,763,700 76,970 1,054,680 977,710 Cost of goods sold Gross profit 709,020 685,990 23,030 Operating expenses 575,960 526,150 49,810 159,840 (26,780) 133,060 Net income In the Huron Division, cost of goods sold is $60,000 variable and $16,970 fixed, and operating expenses are $25,400 variable and $24,410 fixed. None of the Huron Division's fixed costs will be eliminated if the division is discontinued