Frisco Company is a headphones manufacturer. Frisco is considering eliminating its wired earbuds division because its $90,580 expenses are higher than its $84,500 sales. The company reports the following expenses for this division.

	Avoidable Expenses				Unavoidable Expenses
Cost of goods sold	$	63,500
Direct expenses		10,550			$	1,550
Indirect expenses		800				2,350
Service department costs		9,400				2,430

Should the division be eliminated? (Any loss amount should be indicated with minus sign.)