A guitar manufacturer is considering eliminating its electric guitar division because its $90,240 expenses are higher than its $83,320 sales. The company reports the following expenses for this division.

	Avoidable Expenses				Unavoidable Expenses
Cost of goods sold	$	59,500
Direct expenses		10,650			$	2,450
Indirect expenses		860				2,050
Service department costs		12,000				2,730

Should the division be eliminated? (Any loss amount should be indicated with minus sign.)