Judy Jean, a recent graduate of Rollingâ??s accounting program, evaluated the operating performance

Judy Jean, a recent graduate of Rolling’s accounting program, evaluated the operating performance of Artie Company’s six divisions. Judy made the following presentation to Artie’s board of directors and suggested the Huron Division be eliminated. “If the Huron Division is eliminated,†she said, “our total profits would increase by $25,790.â€.9px;=”” currentcolor;=”” 0px=”” 12px=””>The OtherFive DivisionsHuronDivisionTotalSales$1,663,020$100,350$1,763,370Cost of goods sold978,76076,1201,054,880Gross profit684,26024,230708,490Operating expenses526,49050,020576,510Net income$ 157,770$ (25,790)$ 131,980In the Huron Division, cost of goods sold is $60,700 variable and $15,420 fixed, and operating expenses are $24,700 variable and $25,320 fixed. None of the Huron Division’s fixed costs will be eliminated if the division is discontinued.Prepare an incremental analysis. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).).9px;=”” currentcolor;=”” 0px=”” 12px=””>ContinueEliminateNet IncomeIncrease(Decrease)Sales$$$Variable costs Cost of goods sold Operating expenses Total variableContribution marginFixed costs Cost of goods sold Operating expenses Total fixedNet income (loss)$$$Is Judy right about eliminating the Huron Division?