A guitar manufacturer is considering eliminating its electric guitar division because its $76,000 expenses are higher than its $72,000 sales. The company reports the following expenses for this division.

	Avoidable Expenses	Unavoidable Expenses
Cost of goods sold	$	56,000
Direct expenses		9,250		$	1,250
Indirect expenses		470			1,600
Service department costs		6,000			1,430

Should the division be eliminated?