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 eliminated, she said, "our total profits would increase by $26,300 In the Percy Division, cost of goods sold is $60,400 variable and $16,500 fixed, and operating expenses are $29,000 variable and $21,400 fixed. None of the Percy Division's fixed costs will be eliminated if the division is discontinued. SalesContinueEliminate Cost of goods sold Contribution margin Fixed costs Cost of goods sold Operating expenses Total fixed Veronica is