points) Name Company has the following p Sales 200,00 Veriable cost of goods sold 10,000 100/ Variable selling and adm 70,000 Direct fixed cost 65,000 170.000 25.000 30.000 (20,000) 10.000 Allocated fixed cost Operating income When a division is closed, the direct fixed set can be ded. What is the in te NC i X is closed $10,000 b) 15.000 c) ($10.000) d) (15,000)