Veronica Mars, a recent graduate of Bell's accounting program, evaluated the operating performance of Dunn Company's six divisions. Veronica made the following presentation to Dunn's board of directors and suggested the Percy Division be eliminated. "If the Percy Division is elliminated", she said, "our total profits would increase by $26,400 : In the Percy Division, cost of goods sold is $59,400 variable and $17,300 foced, and operating expenses are $30,200 variable and $19,900 foed. Norve of the Percy Divisions foxed costs will be eliminated if the division is discontinued. Net Income Increase (Decrease) Sales variable costs Cost of goods sold Operating expenses Total variable Contribution margin flowed eort Costet goods rold Operating eipenses Totitfixid Netinometion)