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Without the Oak Division, the contribution margin for the company as a whole would be $13,000 lower, the amount of the Oak Division's contribution margin ($85,000 ? $72,000). $7,000 of fixed costs would be saved (50% of the fixed costs allocated to the oak furniture line) by discontinuing the Oak Division. Therefore, without the Oak Division, the operating profit for the company as a whole would be decreased by $13,000 and increased by $7,000. Those two amounts equal a net decrease of $6,000 in profits. Therefore, the company should continue operating the Oak Division, because operating profits would decrease by $6,000 if the Oak Division were dropped.
This is the amount of the fixed costs that would be saved if the Oak Division were discontinued. However, the company would also lose the contribution margin being provided by the Oak Division.
This answer assumes that all of the fixed costs allocated to the Oak Division would be saved if the division were discontinued. Only $7,000 of fixed costs would be saved (50% of the fixed costs allocated to the oak furniture line) by discontinuing the Oak Division.
This answer assumes that all of the fixed costs presently being allocated to the Oak Division would continue to be incurred if the division were discontinued. $7,000 of fixed costs would be saved (50% of the fixed costs allocated to the oak furniture line) by discontinuing the Oak Division.