Betty Hopper,controller for Diamond Manufacturing Company,has Prepared the Following Financial

Betty Hopper,controller for Diamond Manufacturing Company,has prepared the following financial information for the most recent period showing profitability of its three divisions:
$$\begin{array}{lrrr}& \underline{\text{Appliance}} & \underline{\text{Electronics}} & \underline{\text{Furniture}} \\\text{Sales} & \$102,000 & \$108,000 & \$120,000 \\\text{Variable expenses} & \underline{86,000} & \underline{92,000} & \underline{114,000} \\\text{Contribution margin} & 16,000 & 16,000 & 6,000 \\\text{Fixed expenses:} \\\text{~~Factory insurance} & 1,000 & 1,400 & 2,200 \\\text{~~Depreciation} & 2,000 & 2,600 & 3,600 \\\text{~~Advertising} & 600 & 600 & 600 \\\text{~~Utilities} & \underline{800} & \underline{1,000} & \underline{1,200} \\\text{~~~~Total fixed expenses} & \underline{4,400} & \underline{5,600} & \underline{7,600} \\\text{~~~~Operating income} & \underline{\underline{\$11,600}} & \underline{\underline{\$10,400}} & \underline{\underline{\$ 1,600}} \\\end{array}$$

The factory insurance and advertising assigned to the furniture division is avoidable if the division is discontinued.Depreciation will remain unchanged if a division is dropped.Discontinuing furniture will reduce the utilities by $800.

a.Prepare an analysis showing whether Furniture should be eliminated.
b.If the Furniture division is eliminated,what will be effect on the overall profit for Diamond?