Using the information provided, discuss the performance of each division above, and Nicola's business as a whole. In your discussion, advise her on whether you would recommend that she downsize focus Amon just two areas of the business

"Nicola owns and operates at small business selling homewares. She established the business around 12 years ago, and has seen a big increase in demand in recent years. Nicola is concerned that operating the business on her own is becoming too much for her, and is considering downsizing. Her accountant advised her to analyse business performance based on the items she sells, as it may provide insights into the direction she could move. Selected accounting information for the divisions, and the business as a whole, are provided below. These relate to the year ended'30 June 2022. Wall art Linen Indoor plants Totals Income 110,500 38,300 95,600 244,400 Divisional Costs (45,900) ' (19,800) (54,400) ' (120,1 00) Divisional 64,600 18,500 41,200 124,300 ontribution (1 0,000) (25,000) (25,000) (50,000) Bivisionai Prot 54,500 i (5,500) 15,200 54,300