Di Dungon Maprofitable Eliminate and Incremental Analysis Drill #5 AP&P is considering eliminating its web design division because not profitable. Below is the income statement. $100,000 40,000 Sales Variable Costs Contribution Margin Fixed Costs Net Income 60,000 100,000 $(40,000) If the division is eliminated, 30% of the fixed costs will be allocated to other divisions and 70% will be eliminated. What will be the overall impact on net income for the company if the division is eliminated