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 $26,020.

		The Other Five Divisions		Huron Division			Total
Sales		$1,663,560		$100,670			$1,764,230
Cost of goods sold		978,500		76,950			1,055,450
Gross profit		685,060		23,720			708,780
Operating expenses		526,660		49,740			576,400
Net income		$ 158,400		$ (26,020)			$ 132,380

In the Huron Division, cost of goods sold is $60,400 variable and $16,550 fixed, and operating expenses are $24,200 variable and $25,540 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).)