Madison Company has 3 divisions: Alpha, Beta, and Gamma. Division Alpha's income statement shows the following for the year ended December 31 : Net loss $(150,000) Cost of goods sold is 75 percent variable and 25 percent fixed. Of those fixed costs, 60 percent are avoidable if the division is closed. All of the selling expenses relate to the division and would be eliminated if Division Alpha were eliminated. Of the administrative expenses, 90 percent are applied from corporate costs, the remainder would be eliminated. What is the impact to Madison Company's profit if Alpha Division were eliminated? Answer with a positive number for an increase and negative number for a decrease in profit