Jansen Company reports the following for its ski department for the year 2017. All of its costs are direct, except as noted.

Sales	$	620,000
Cost of goods sold		450,000
Salaries		110,000	($25,600 is indirect)
Utilities		16,100	($5,900 is indirect)
Depreciation		45,400	($17,200 is indirect)
Office expenses		24,000	(all indirect)

1. Prepare a departmental income statement for 2017. 2. & 3. Prepare a departmental contribution to overhead report for 2017. Based on these two performance reports, should Jansen eliminate the ski department?

JANSEN COMPANY Departmental Income Statement-Ski Department For Year Ended December 31, 2017 Ski Dept Operating expenses JANSEN COMPANY Departmental Contribution to Overhead-Ski Department For Year Ended December 31, 2017 Ski Dept Contribution to overhead Should Jansen eliminate the ski department