Windsor Company has two divisions - Alpha and Beta. The divisions have the following revenues and expenses: Sales Variable costs Direct fixed costs Allocated corporate costs Net income (loss) Alpha $550,000 275,000 180,000 170,000 Beta $500,000 200,000 150,000 135,000 ($75,000) $15,000 The management of Windsor is considering the elimination of the Alpha Division. If the Alpha Division were eliminated, the direct fixed costs associated with this division could be avoided. However, corporate costs would still be $305,000 in total. Given these data, the elimination of the Alpha Division would result in an overall company net income (loss) of: Multiple Choice $15.000 O ($75,000) O ($155,000). O ($60,000)