Mertz chemical has three divisions. It consumer product division faces strong competition from companies overseas. During its recent teleconference, Ryan Peterson, the consumer divisions manager, reported that his division's sales for the current year were below its break-even point. However, when the division's annual reports were received. Billie Mertz, the company president, was surprised that the consumer product division actually reported a profit of 264,000. How could this be possible? Required Assume that your work in the corporate controller's office, Write a half page memorandum to the president explaining how the division can report income even if tits sales are below the break-even point