Question 8 of 10 < Oriole, Inc. has three divisions: Bud, Wise, and Er. The results of operations for May, 2022 are presented below. Bud Wise Er Total Units sold 3,600 6,000 2,400 12,000 Revenue $84,000 $60,000 $48,000 $192,000 Less variable costs 38,400 31,200 19,200 88,800 Less direct fixed costs 16,800 22,800 14,400 54,000 Less allocated fixed costs 7,200 12,000 4,800 24,000 Net income $21,600 $(6,000) $9,600 $25,200 -/15 , All of the allocated costs will continue even if a division is discontinued. Oriole allocates indirect fixed costs based on the number of units to be sold. Since the Wise division has a net loss. Oriole is concerned that it should be discontinued. Oriole thinks that if the division is closed, that sales at the Bud division will increase by 12% while sales at the Er division will stay the same. Prepare an analysis showing the effect of discontinuing the Wise division. (Do not round intermediate calculations and round final answers to O decimal places, eg. 1,525)