1.Assume that a company has two departments with thefollowing data

Department ADepartment BTotal

Sales ...................................................................................900,000600,0001,500,000

Cost of sales & operating expense .................................810,000760,0001,570,000

Operating income ............................................................90,000(160,000)(70,000)

Suppose 40% of total cost and operating expense are unvidovable, should the company delete department B?