b.The operations of the Karori Company are divided into the North Division and the South Division. The budget for 2024 is as follows: North South Total $000 $000 $000 Sales 420 270 690 Variable costs (280) (190) (470) Contribution margin 140 80 220 Direct fixed costs (60) (90) (150) Segment margin 80 (10) 70 Allocated common costs (40) (40) (80) Operating income (loss) 40 (50) (10) Required: i.If the South Division is disestablished, all direct fixed costs would not be incurred but an estimated 90% of allocated common costs would still be incurred. Consider whether the South Division should be disestablished from a short-term financial perspective. Show your workings. Briefly explain three qualitative factors that need to be considered in deciding whether to disestablish the South Division