when the total net income was $20,000. 4. The following information was prepared by a Company's accountant for its operations of last year East West Division Sales Revenue Division Variable costs 320,000 111,000 CM (175,000) (79,000 Division Traceable FC 145,000 32,000 Allocated Common FC (45,000) 17.000) Division net income (60,000) (35.000) 40,000 (20,000) of the company would have decided to close the West division last year, what would have happened to net income? A. Increase by $20,000 Decrease by $15,000 C. Increase by $15.000 D. Decrease by $20,000 E. None of the above