Judy Jean, a recent graduate of Rolling's accounting program, evaluated the operating performance of Artie Company's six divisions. Judy made the following presentation to Artie's board of directors and suggested the Huron Division be eliminated. "If the Huron Division is eliminated," she said, "our total profits would increase by $26,710." The Other Huron Five Divisions Division Total Sales $1,664,190 $100,070 $1,764,260 Cost of goods sold 977,260 76,710 1,053,970 Gross profit 686,930 23,360 710,290 Operating expenses 527,510 50,070 577,580 Net income $ 159,420 $ (26,710) $ 132,710 In the Huron Division, cost of goods sold is $59,900 variable and $16,810 fixed, and operating expenses are $25,500 variable and $24,570 fixed. None of the Huron Division's fixed costs will be eliminated if the division is discontinued. Prepare an incremental analysis. (Enter negative amounts using ether a negative sign preceding the number e.g. -45 or parentheses c.9. (45).) Prepare an incremental analysis. (Enter negative amounts using either a negative sign preceding the number e.g. 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) Is Judy right about eliminating the Huron Division? Judy is