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$[[$cxpellses$,4,995,4,260],[$Advertising$,10,150,8,550],[$Depreciation$-$Equipment,$20,000,17,900],[$Salaries$,1,960,1,770],[$Supplies used,$7,045,5,960],[$Rent$,2,965,2,590],[$Utilities$,47,115,41,030],[$Total expenses,$$11,410,$$$(4,380)$

Departmental Income Statements

For Year Ended December $31$ Acoustic Electric

Sales $ $103,200$ $ $84,300$

Cost of goods sold $44,67547,650$

Gross profit $58,52536,650$

Expenses

Advertising $4,9954,260$

Depreciation$$Equipment $10,1508,550$

Salaries $20,00017,900$

Supplies used $1,9601,770$

Rent $7,0455,960$

Utilities $2,9652,590$

Total expenses $47,11541,030$

Income $($loss$)$ $ $11,410$ $ $(4,380)$

Prepare a departmental contribution to overhead report.

Based on contribution to overhead, should the electric guitar department be eliminated?