Net Income Increase Decrease) Eliminate Continue 0) $ 100,000) $ Sales Variable costs Cost of goods sold 76,000 0 Operating expenses 50,000 0 Total variable 0 0 Contribution margin 0 0 Fixed costs Cost of goods sold 76,000 61,000 Operating expenses 50,000 30,000 Total fixed 0 0 Net income (loss) 0 0 572,940 527,940 50,000 s $61,000 variable and $15,000 fixed, and operating expenses are $30,000 variable and $20,000 fixed. None of the Percy Division's fixed costs will be eleninated if the