Need help, to calculate the fixed costs

that will be saved by closing division A$.$

Part $2$ of $7$

Points: $0\mathrm{.}22$ of $1$

First Rate Corporation has four operating divisions. The budgeted revenues and expenses for each division for $2020$ follows:

Requirement $1.$ Calculate the increase or decrease in operating income if First Rate closes division A$.$

Begin by calculating Division A$\text{'}$s contribution margin.

$\backslash$table$[[,$Division A$],[$Sales$,$$$50,000,],[$Variable cost of goods sold,$447,200,],[$Variable selling, general, administrative expenses,$47,200,],[$Contribution margin,$$,55,{600}_{?},]]$

Now, calculate the fixed costs that will be saved by closing division $A.$

Fixed costs

Division A

Fixed cost of goods sold

Fixed selling, general, and administrative expenses

Total fixed costs

Fixed costs saved by shutting down division

Data table

$\backslash$table$[[,$Division$],[,$A$,$B$,$C$,$D$],[$Sales$,$$$,550,000$$$,440,000$$$,930,000$$$,720,000],[$Cost of goods sold,,$520,000,,375,000,550,000,490,000],[$Selling$,$ general, and administrative expenses,,$80,000,,100,000,230,000,185,000],[$Operating income$/$loss$,$$$,(50,000)={?}^{\text{\$}},$$$,(35,000)$$${?}_{?},150,000$$$,45,000],[$Further analysis of costs reveals the following percentages of variable costs in each division:$],[,,$Division,$],[,,$A$,$A$,$B$,C,$D$,],[$Cost of goods sold,,$36\%,90\%,85\%,80\%,],[$Selling$,$ general, and administrative expenses,$59\%,75\%,72\%,62\%,]]$