Question 2. B Corporation has four operating divisions. The budgeted revenues and expenses for each division for 2023 follows: Sales COGS Selling, general, and administrative expenses Percentages of variable costs in each Division D1 D2 D3 D4 $630.000 $632.000 $960.000 $1.240.000 550.000 620.000 765.000 925.000 120.000 135.000 144.000 210.000 90% 80% 90% 85% division for COGS Percentages of variable costs in each division for selling, general, and administrative expenses 50% 50% 60% 60% Closing down any division would result in savings of 40% of the fixed costs of that division. Top management is very concerned about the unprofitable divisions and is considering closing them for the year. Calculate the increase or decrease in operating income if B Company closes unprofitable divisions. Make the calculations for each unprofitable division separately. Show your calculations (40 p).