Laviolette possde deux divisions A et B. Les dirigeants sont mcontents de la performance de la division B et envisagent srieusement sa fermeture. On vous a fourni les donnes suivantes au 31 dcembre 2021:

	Division A	Division B	Total
Ventes/sales	$500,000	$400,000	$900,000
CMV	110,000	300,000	410,000
Bnfice brut/Gross profit	390,000	100,000	490,000
Frais d'exploitation/Operating expenses	100,000	220,000	320,000
Bnfice net/Net income	$ 290,000	$(120,000)	$ 170,000

Dans la division B, 70% du CMV est variable et 30% des frais d'exploitation sont des cots variables. En cas d'limination de la division B, la direction estime que $40,000 du cot fixe de CMV et 40,000 $ des frais d'exploitation fixes seront conomiss.

Devrait-on liminer la division B?

English:

Laviolette has two divisions, A and B. Management is unhappy with the performance of Division B and is seriously considering its closure. You have been provided with the following data as of December 31, 2021:

-->infos in the table

In Division B, 70% of the CMV is variable and 30% of the operating costs are variable costs. If Division B is eliminated, management estimates that $40,000 of the fixed CMV cost and $40,000 of the fixed operating cost will be saved.

Should Division B be eliminated?