Roberts Forest Corporation operates two divisions, the Timber Division and the Consumer Division. The Timber Division manufactures and sells logs to paper manufacturers. The Consumer Division operates retail lumber mills which sell a variety of products in the do-it-yourself homeowner market. The company is considering disposing of the Consumer Division since it has been consistently unprofitable for a number of years. The income statements for the two divisions for the year ended December 31, 2022 are presented below: Timber Division Consumer Division Total Sales $1,500,000 $500,000 $2,000,000 Cost of goods sold 900,000 350,000 1,250,000 Gross profit 600,000 150,000 750,000 Selling & administrative expenses 63,000 180,000 243,000 Net income $537,000 $(97,000) $440,000 In the Consumer Division, 70% of the cost of goods sold are variable costs and 35% of selling and administrative expenses are variable costs. The management of the company feels it can save $45,000 of fixed cost of goods sold and $50,000 of fixed selling expenses if it discontinues operation of the Consumer Division. (a) Determine whether the company should discontinue operating the Consumer Division. (Enter negative amounts using either a negative sign preceding the number e.g.-45 or parentheses e.g. (45). Do not leave any field blank. Enter for the amounts. List variable expenses before fixed expenses.) Net Income Increase (Decrease) Continue Eliminate Contribution Margin Sales Net Income /(Loss) Cost of Goods Sold Selling and Administrative Expense Variable Expenses Fixed Expenses $ The company continue the Consumer Division