Please prepare an incremental analysis for only the Mountain, Southwest, and Pacific divisions. Also, note if one or more of the three divisions (Mountain, Southwest, and Pacific) would help the company if they were eliminated.

Halcyon Corporation Income Statement Fiscal Year Ended June 30, 2018 - by Division Northeast Mid-Atlantic SoutheastMidwest Mountain Southwest Pacific Total Sales Cost of goods sold13,540,00011,790,000 Gross profit Selling, general, and administrative costs 4,070,000 3,570,000 Net income 20,000,000 18,000,000 13,500,000 14,500,000 8,000,000 12,500,000 11,000,000 97,500,000 6,140,000 8,900,000 7,790,00066,920,000 6,460,0006,210,0004,520,000 4,720,0001,860,000 3,600,0003,210,000 30,580,000 2170,000 3,780,000 3,530,000 22,930,000 2,390,000 2,640,000 1,440,000 1,990,000 (310,000) (180,000) (320,000) 7,650,000 8,980,000 9,780,000 3,080,000 2,730,000 Percentage of costs that are considered variable Northeast Mid-Atlantic Southeast Midwest Mountain Southwest Pacific Cost of goods sold Selling, general, and administrative costs 80.0% 11.0% 82.0% 90% 790% 8.0% 780% 11.0% 83.0% 90% 80.0% 12.0% 80.0% 11.0% Schedule of allocated corporate costs Pct. of total Allocated Sales 20,000,000 18,000,000 13,500,000 14,500,000 8,000,000 12,500,000 11,000,000 97,500,000 sales corporate costs Northeast Mid-Atlantic Southeast Midwest Mountain Southwest Pacific Total 20.51% 18.46% 13.85% 14.87% 8.21% 12.82% 1 1.28% 100.00% 615,300 553,800 415,500 446,100 246,300 384,600 338,400 3,000,000 All allocated costs are included in the "Selling, general, and administrative costs" line in the income statement, and are to be treated as unavoidable fixed costs Halcyon Corporation Income Statement Fiscal Year Ended June 30, 2018 - by Division Northeast Mid-Atlantic SoutheastMidwest Mountain Southwest Pacific Total Sales Cost of goods sold13,540,00011,790,000 Gross profit Selling, general, and administrative costs 4,070,000 3,570,000 Net income 20,000,000 18,000,000 13,500,000 14,500,000 8,000,000 12,500,000 11,000,000 97,500,000 6,140,000 8,900,000 7,790,00066,920,000 6,460,0006,210,0004,520,000 4,720,0001,860,000 3,600,0003,210,000 30,580,000 2170,000 3,780,000 3,530,000 22,930,000 2,390,000 2,640,000 1,440,000 1,990,000 (310,000) (180,000) (320,000) 7,650,000 8,980,000 9,780,000 3,080,000 2,730,000 Percentage of costs that are considered variable Northeast Mid-Atlantic Southeast Midwest Mountain Southwest Pacific Cost of goods sold Selling, general, and administrative costs 80.0% 11.0% 82.0% 90% 790% 8.0% 780% 11.0% 83.0% 90% 80.0% 12.0% 80.0% 11.0% Schedule of allocated corporate costs Pct. of total Allocated Sales 20,000,000 18,000,000 13,500,000 14,500,000 8,000,000 12,500,000 11,000,000 97,500,000 sales corporate costs Northeast Mid-Atlantic Southeast Midwest Mountain Southwest Pacific Total 20.51% 18.46% 13.85% 14.87% 8.21% 12.82% 1 1.28% 100.00% 615,300 553,800 415,500 446,100 246,300 384,600 338,400 3,000,000 All allocated costs are included in the "Selling, general, and administrative costs" line in the income statement, and are to be treated as unavoidable fixed costs