Buddy Heed, controller for Zirconia Manufacturing Company, has prepared the following financial information for the most recent period showing profitability of its three divisions:

	Tables	Chairs	Podiums
Sales	$102,000	$108,000	$120,000
Variable expenses	86,000	92,000	114,000
Contribution margin	16,000	16,000	6,000
Fixed expenses:
Factory insurance	1,000	1,400	2,200
Depreciation	5,000	7,500	10,000
Advertising	600	600	600
Utilities	800	1,000	1,200
Total fixed expenses	7,400	10,500	14,000
Operating income	$8,600	$5,500	($ 8,000)

The advertising assigned to each division is avoidable if the division is discontinued. Discontinuing tables will reduce the utilities by $400, chairs by $500, and podiums by $600. Total Factory Insurance and depreciation will be reduced by 20% if any division is discontinued.

If the table division is discontinued by how much will Zirconia's Operating Income increase or decrease? (Enter decreases as negative numbers!)

If the chair division is discontinued by how much will Zirconia's Operating Income increase or decrease?

If the podium division is discontinued by how much will Zirconia's Operating Income increase or decrease?

Which Division(s) should be discontinued?