Sheridan, Inc. has three divisions: Bud, Wise, and Er$.$ The results of operations for May, $2027$ are presented below.

All of the allocated costs will continue even if a division is discontinued. Sheridan allocates indirect fixed costs based on the number of units to be sold. Since the Wise division has a net loss, Sheridan is concerned that it should be discontinued. Sheridan thinks that if the division is closed, that sales at the Bud division will increase by $\backslash (12\backslash \%\backslash )$ while sales at the Er division will stay the same.

$($a$)$

Prepare an analysis showing the effect of discontinuing the Wise division. $($Do not round intermediate calculations and round final answers to $0$ decimal places, e$.$g$.1,525.)$