A guitar manufacturer is considering eliminating its electric guitar division because its $102,820 expenses are higher than its $97,070 sales. The company reports the following expenses for this division.

	Avoidable Expenses				Unavoidable Expenses
Cost of goods sold	$	74,500
Direct expenses		11,950			$	2,050
Indirect expenses		740				2,200
Service department costs		9,600				1,780

Should the division be eliminated? (