Problem in the attachment. Managerial Accounting, keep or drop decisions

[4 q. 4. Ben Blum recently graduated from Moonshadow University's accounting program. He has been hired as an analyst by Primrose Tire Company and one of his rst assigned tasks was to evaluate the North East division of Primrose. This division has been heavily focused on producing a special snow and mud tire. Sales of the special tire have been disappointing and management is now evaluating whether to eliminate the North East division. Ben pertorrned the following analysis and is preparing to address the Board of Directors of Primrose with his recommendation that the North East division should be eliminated, resulting in an increase to total company prot of $49,000. All Other North Divismns East Total Sales Revenue $3,323,400 $ 200,000 $3,520,400 Cost 0! goods sold 1 957 040 153 000 2 110 040 Gross prot $1,371,350 $ 47,000 $1,413,360 Operating expenses 1 055 880 96 000 1 151 880 Net operating income (loss) 35 315 480 $ 49 000 5 255 43\" The North East division's cost 01 goods sold includes $33,000 in xed costs and operating expenses include $46,000 in xed costs. None of the xed costs will be eliminated ifthe North East division is discontinued. Required: Based on the data given, complete the following table using incremental analysis. (Loss amounts should be indicated by a minus sign.) Sales $ 3,123,400 3,528,400 Vanable Operating Expenses 1,055,880 1,055,880 Variable COGS 2,110,040 211,040 CM Fixed Operating Expenses 46,000 Fixed COGS 33,000 Net Operating Income (Loss)