Swifty Mars, a recent graduate of Bell's accounting program, evaluated the operating performance of Dunn Company's six divisions. Swifty made the following presentation to Dunn's board of directors and suggested the Percy Division be eliminated. "If the Percy Division is eliminated," she said, "our total profits would increase by $25,700." In the Percy Division, cost of goods sold is $59,100 variable and $17,100 fixed, and operating expenses are $30,500 variable and $19,400 fixed. None of the Percy Division's fixed costs will be eliminated if the division is discontinued. Is Swifty right about eliminating the Percy Division? Prepare a schedule to support your answer. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Net Income Increase Continue Eliminate (Decrease) Sales $ $ $ Variable costs Cost of goods sold Operating expenses Total variable Contribution margin Fixed costs Cost of goods sold Operating expenses Total fixed Net income (loss) $ $ $