Wildhorse, Inc. has three divisions: Bud, Wise, and Er. The results of operations for May, 2022 are presented below. Bud Wise Er Total Units sold 5,400 9,000 3,600 18,000 Revenue $126,000 $90,000 $72,000 $288,000 Less variable costs 57,600 46,800 28,800 133,200 Less direct fixed costs 25,200 34,200 21,600 81,000 Less allocated fixed costs 10,800 18,000 7,200 36,000 Net income $32,400 $(9,000) $14,400 $37,800 All of the allocated costs will continue even if a division is discontinued. Wildhorse allocates indirect fixed costs based on the number of units to be sold. Since the Wise division has a net loss, Wildhorse is concerned that it should be discontinued. Wildhorse thinks that if the division is closed, that sales at the Bud division will increase by 12% while sales at the Er division will stay the same. Prepare an analysis showing the effect of discontinuing the Wise division. (Do not round intermediate calculations and round final answers to O decimal places, e.g. 1.525.) Bud Er Total $ Revenue Less variable costs Less direct fixed costs Less allocated fixed costs Net income e Textbook and Media