Sunland, 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 Charles, that his division earned money for the company. Following is the most recent financial analysis for each division: Average Strong Weak $ 126,500 $448,500 $ 526,200 52,400 245,700 307,100 74.100 202.800 219,100 Sales revenue Variable expenses Contribution margin Direct expenses Allocated expenses Operating income 30,300 76,800 113,300 68,400 68,400 68,400 $(24,600) $ 57,600 $ 37,400 Weak Average Strong Variable expense Contribution margin Operating income Direct costs Segment margin Allocated expense Sales $ $