regions Division A incurred losses in the first quarter of the current year Relevant revenue and cost data pertaining to this division are as follows Sales revenue $6,50,000 Controllable variable costs 3,50,000 Controllable fixed costs 2,00,000 Atributable segment costs 50,000 Common firm-wide costs allocated to division A 60,000 Loss 10,000 You are required. (i) To prepare a performance evaluation report of division A in the proper format and (ii) Advise the management whether its operations should be continued or shut down.