Sandhill, Inc. operates three divisions, Weak, Average, and Strong. As it turns out, the Weak division has the lowest operating income, and the president wants to close it. Survival of the fittest, I say! was his response when the Weak divisions manager, insisted Thomas, that his division earned money for the company. Following is the most recent financial analysis for each division:\ \ Weak Average Strong \ Sales revenue\ $126,600 $449,500 $531,700 \ Variable expenses\ 57,700 245,900 303,300 \ Contribution margin\ 68,900 203,600 228,400 \ Direct expenses\ 30,700 74,800 113,600 \ Allocated expenses\ 68,800 \ 68,800 68,800 \ Operating income\ $(30,600) $60,000 $46,000