A division of a large company reports the information shown below for a recent year. Variable costs and direct fixed costs are avoidable, and 50% of the indirect fixed costs are avoidable. Based on this information, should the division be eliminated?

Sales	$	260,000
Variable costs		146,000
Fixed costs
Direct		31,000
Indirect		59,000
Operating loss	$	(24,000	)

1-a. Compare the amounts of total revenues and total avoidable expenses.