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 division's manager insisted that his division earned money for the company. Following is the most recent financial analysis for each division: Weak Average Strong $126,600 $342,800 $531,700 Variable expenses 57,700191,000 303,300 Contribution margin 68,900 151,800 228,400 0,700 74,800 113,600 Allocated expenses51,10051,10051,100 Operating income (12,900) $25,900 $63,700 Sales revenue Direct expenses