The Dropinsky Company's management wants to determine if Division Y should be eliminated. The following data are available (in thousands). Assuming That $150 in fixed costs of Division Y are avoidance, and the remaining amount is allocated based on sales, what would be the change in operating income if Division Y were eliminated? Show calculations. What cost was not relevant to your analysis? Only 15,000 machine hours are available. In one machine hour the factory can make 70 of the standard or 30 of the deluxe. Which product should be emphasized