Skysong's two divisions, Wild and West, have been competing since the company began $20$ years ago. Managers in the Wild division

generated the top sales for the first $10$ years, while the West division has been the sales leader for the last $10$ years. For the past $2$

years, the Wild division has shown an operating loss. As a result, management is considering closing down the Wild division and

operating with just one division going forward. Projected amounts for the Wild division this year include sales of $$77,600,$ variable

costs of $$53,600,$ and total fixed costs of $$43,700.$ Of the total fixed costs, $$28,000$ will continue whether the division is dropped or

not; the remaining $$15,700$ is for supervisor salaries, positions that would be eliminated.

How much of the Wild division's fixed costs are direct versus allocated?

Should Skysong close the division?

Segment margin $

Skysong

close the Wild division.