Elegant Decor Company?s management is trying to decide whether to eliminate Department 200, which has produced losses or low profits for several years. The company?s 2015 departmental income statements shows the following.

Sales Cast of deeds spld Grass prdt lDperatlng expenses Dlrest expenses Advertising Sta-re supplfes used DepreslatldnStere equlprnent Tetal direct expenses All-treated expenses Sales salarles Rent expense Bad debts expense Dfce salary Insure nee expense Mlssellanepus p'lce expenses Tetal allesated expenses Tetal expenses Net Inepme {less} EEEAHT DECIDE CDMPAI'W Departmental lncpnte Statements Fer 'ear Ended Depentber 31. 2015 Dept100 $44spap saspaa 133.000 tapas span 4600 25.500 aspen sxxe asap tapes 1.000 2.500 102.300 13 2.000 5 spxnp DepL200 5 sateen 2i000 22.000 teens ages asap spade 30.000 4.230 0.000 12.430 1.000 1.000 02.150 31050 5 passe] Cpmhlned 5 1'3 5.000 431.000 255.000 eases span asap 45.400 104.000 14.250 12.300 31.200 2.000 4.400 124. 550 220.050 5 34.050