A company has one service department $($Ottice$)$ and two operating departments $($Iablet and Desktop$).$ Indirect expenses $($rent and utilities$)$ and service department expenses $($office$)$ are allocated to the operating departments. Departmental income statements follow. The company is considering eliminating the Desktop department due to its loss.

$\backslash$table$[[\backslash$table$[[$Departmental Income$],[$For Year Ended December $31]],\backslash$table$[[$Statements$],[$Tablet$]],$Desktop,Combined$],[$Sales$,$$$218,000,$$$97,200,$$$315,200$