NEED HELP FAST PLEASE!!!

Instructions: ACC 214 Lab #9 for Chapter 23

The Jones-Pitt Company has 3 separate branches (divisions):
	X manufactures utensils,
	Each branch (division) operates in its own facility.
	The administrative offices are located in a separate building, and administrative-facility level costs are allocated among branches A, B and C.
	The branch income statements are presented for the year 2021; Branch C has experienced a Net Loss. Branch C has suffered losses in recent years, and the company expects C to continue to operate at a loss.
Income Statements by Branch:
(Note: no formulas have been used to present the data.)
											Division A		Division B			Division C
Sales											2,400,000		1,500,000			1,700,000
Less: Cost of Goods Sold
		Unit-level Manufacturing Costs									(1,250,000)		(620,000)			(890,000)
		Rent on Manufacturing Facility									(340,000)		(320,000)			(440,000)
Gross Margin											810,000		560,000			370,000
Less: Operating Expenses
		Unit-Level Selling and Admin. Expenses									(90,000)		(75,000)			(150,000)
		Division-Level Fixed Selling and Admin. Expenses									(160,000)		(115,000)			(240,000)
		Administrative Facility-Level Costs									(90,000)		(90,000)			(90,000)
Net Income (loss)											470,000		280,000			(110,000)

Requirements using the provided Excel file:

a. Based on the information above, recommend whether Division C should be eliminated.
Support your answer by preparing company-wide income statements one with Division Cand one without Division C.
b. During 2021, Division C produced and sold 30,000 units of product. Would your recommendation
in part (a.) change if sales and production increase to 35,000 units? Support your answer
by comparing differential revenue and avoidable cost for Division C, assuming that 35,000 units are sold.
c. Suppose that the company could sublease Division C's manufacturing facility for $610,000. Would
	you operate the division at a production and sales volume of 35,000 units or would you sublease?