Wildhorse, Inc. operates three divisions, Weak, Average, and Strong. As it turns out, the Weak division has the lowest operating income, and the president wants to close it. "Survival of the fittest, I say!" was his response when the Weak division's manager, insisted Kevin, that his division earned money for the company. Following is the most recent financial analysis for each division: Weak Average Strong Sales revenue $125,900 $455,500 $527,200 Variable expenses 54,200 247,100 305,000 Contribution margin 71,700 208,400 222,200 Direct expenses 30,100 77,000 110,200 Allocated expenses 71,200 71,200 71,200 Operating income $(29,600) $60,200 $40,800 la