Nauman Company has the following information pertaining to its two divisions for last year: Division X Division Y Sales 200,000 400,000 Variable cost of goods sold 60,000 100,000 Variable selling and adm. 70,000 90,000 Direct fixed cost 65,000 170,000 Allocated fixed cost 25.000 30,000 Operating income (20,000) 10,000 When a division is closed, the direct fixed cost can be avoided. What is the income for Nauman Company if Division X is closed? 15,000 (15,000) $10,000 ($10,000)