Judy Jean, a recent graduate of Rolling Solution Particulars Five Divisions Huron Division Total Sales 1664450 100160 1764610 Cost of goods sold 977960 76380 1054340 Gross profit 686490 23780 710270 Operating expenses 528630 50140 578770 Net Income 157860 -26360 131500 If Huron Division is eliminated, the following shall be the results of the organisation. Particulars Five Divisions if Huron is eliminated Sales 1664450 Cost of goods sold 977960 Add: Fixed costs chargeable to Huron 15480 Total Cost of Goods sold 993440 Gross profit 671010 Operating expenses 528630 Add: Fixed costs chargeable to Huron 24740 Total Operating expenses 553370 Net Income 117640 If continued, the net income is 131500 which is greater than 117640, hence Judy proposal to eliminate Huron Division is not viable. .