Judy Jean, a recent graduate of Rollings accounting program, evaluated the operating performance of Artie Companys six divisions. Judy made the following presentation to Arties board of directors and suggested the Huron Division be eliminated. If the Huron Division is eliminated, she said, our total profits would increase by $25,690. In the Huron Division, cost of goods sold is $59,600 variable and $16,830 fixed, and operating expenses are $25,000 variable and $25,250 fixed. None of the Huron Divisions fixed costs will be eliminated if the division is discontinued. Prepare an incremental analysis. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)

	The Other Five Divisions		Huron Division			Total
Sales		$1,663,740		$100,990			$1,764,730
Cost of goods sold		978,970		76,430			1,055,400
Gross profit		684,770		24,560			709,330
Operating expenses		528,230		50,250			578,480
Net income		$ 156,540		$ (25,690)			$ 130,850