Texas Forest Corporation operates two divisions, the Commercial Division and the Consumer Division. The Consumer Division manufactures and sells wood logs to paper manufacturers. The company is considering disposing of the Consumer Division since it has been consistently unprofitable for a number of years. The income statements for the Consumer Division for the year ended December 31, 2017 is presented below: Consumer Division Sales $500,000 Less variable expenses: Variable cost of goods sold 245,000 Variable selling & administrative expenses 45,000 Contribution margin 210,000 Less fixed expenses: Fixed cost of goods sold 150,000 Selling & administrative expenses 180,000 Net income $ (30,000) The management of the company feels that if discontinues the Consumer Division it would still have to pay $45,000 of fixed cost of goods sold and $60,000 of fixed selling expenses. Instructions: (Show your working out) Determine whether the company should discontinue operating the Consumer Division and why