Royal Corporation is closing one of its divisions. The division has sales of $136,100, direct manufacturing costs of $112,000, and manufacturing overheads of $43,300 (75% fixed). The fixed manufacturing overhead costs will remain even if the division is closed. How will closing the division affect overall company profits? (Enter loss amounts using elther a negative sign preceding the number es. -45 or parentheses es (451) Net Income Continue Eliminate Increase (Decrease) Net income/(los) $ The division realise the contribution margin of if it is eliminated