Frisco Company is a headphones manufacturer. Frisco is considering eliminating its wired earbuds division because its $96,650 expenses are higher than its $90,750 sales. The company reports the following expenses for this division.

	Avoidable Expenses		Unavoidable Expenses
Cost of goods sold	$	68,000
Direct expenses		10,650			$	1,350
Indirect expenses		770				1,900
Service department costs		11,000				2,980

Should the division be eliminated?