A guitar manufacturer is considering eliminating its electric guitar division because its $92,480 expenses are higher than its $86,140 sales. The company reports the following expenses for this division

Avoidable Expenses			Unavoidable Expenses
Cost of goods sold	$	66,500
Direct expenses		9,450		$	1,550
Indirect expenses		950			2,150
Service department costs		9,000			2,880

EG Division:	Kept	Eliminated
Expense:
COGS	66,500
Direct Expense	9,450	1,550
Indirect Expense	950	2,150
Service Department Costs	9,000	2,880
Total Expense:	85,900	6,580
Net Income/loss
Revenue from Electric Guitar Division
Avoidable Expenses
Revenue greater/less than avoidable expenses by: