Crane Company Division B recorded sales of $360,000, variable cost of goods sold of $315,000, variable selling expenses of $13,000 and fixed costs of $61000, creating a loss from operations of $38,000. Determine the differential income of loss from sales of Division B. Should this Division be discontinued?

Differential revenue

Differential Cost:

Variable cost of goods sold

Variable selling expenses

Annual differential income Division B

Division B Should