Below is financial information for the two segments of ABC Company.

DATA:

NOTE: non-identifiable costs were assigned to segments using the space they occupy.

	Segment 1	Segment 2	Total
Sales	$528,829	$264,415	$793,244
Direct Costs (identifiable):
Cost of Goods Sold	$120,000	$105,766	$1,177,658
Wages and Salaries	$190,000	$79,324	$269,324
Equipment Depreciation	$50,000	$26,441	$76,441
Indirect Costs (NOT-identifiable):
Advertising	$1,500	$3,500	$5,000
Rent	$7,500	$15,500	$23,000
Maintenance	$3,000	$7,000	$10,000
Operating Profit	$156,829	$26,884	$183,713

NOTE: non-identifiable costs were assigned to segments using the space they occupy.

REQUIRED: The business owner understands that segment two must cease operations because it is not generating enough profit. However, segment analysis indicates that it should NOT be removed. Indicate by how much the company's Operating Profit will be reduced if segment 2 is eliminated.

Answer: