Below are departmental income statements for a guitar manufacturer. The company classifies advertising, rent, and utilities as indirect expenses. The manufacturer is considering eliminating its Electric Guitar department because it shows a loss.

$\backslash$table$[[$Departmental Income,atements,$],[\backslash$table$[[$For Year Ended December $31],[$Sales$]],$Acoustic,Electric$],[$Cost of goods sold,$\backslash$table$[[$$$101,700$