Pharoah, Inc. operates three divisions, Weak, Average, and Strong. As it turns out, the Weak division has the lowest operating income, and the president wants to close it. "Survival of the fittest, I say!" was his response when the Weak division's manager, insisted Kenneth, that his division earned money for the company. Following is the most recent financial analysis for each division: Weak Average Strong Sales revenue $125,900 $453,000 $548,100 Variable expenses 57,300 246,600 302,900 Contribution margin 68,600 206,400 245,200 Direct expenses 36,700 78,800 112,400 Allocated expenses 70,200 70,200 70,200 Operating income $(38,300) $57,400 $62,600