Maria Miller, a recent graduate of Sipacore University's accounting program, evaluated the operating performance of Sunland Company's six divisions. Maria made the following presentation to Sunland's board of directors and suggested the Erie division be eliminated. "If the Erie division is eliminated" she said, "our total profits would increase by $23.800. The Other Five Divisions Erie Division Total Sales $1.664.000 $100,400 $1,764,400 Cost of goods sold 977,000 76,400 1,053,400 Gross profit 687,000 24,000 711,000 Operating expenses 526,000 47,800 573.800 Net income $161.000 $(23.800) $137.200 In the Erie division, the cost of goods sold is $60,900 variable and $15,500 fixed, and operating expenses are $14,500 variable and $33,300 fixed. None of the Erie division's fixed costs will be eliminated if the division is discontinued. Is Maria right about eliminating the Erie Division? Prepare a schedule to support your answer. (If an amount reduces the net income then enter with a negative sign preceding the number e.g. -15,000 or parenthesis, e.g. (15,000).)