Jansen Company reports the following for its ski department for the year 2015. All of its costs are direct, except as noted. Prepare a departmental income statement for 2015. Prepare a departmental contribution to overhead report for 2015. Based on these two performance reports, should Jansen eliminate the ski department

Sales	$	605,000
Cost of goods sold		425,000
Salaries		112,000	($15,000 is indirect)
Utilities		14,000	($3,000 is indirect)
Depreciation		42,000	($10,000 is indirect)
Office expenses		20,000	(all indirect)

JANSEN COMPANY
Departmental Income StatementSki Department
For Year Ended December 31, 2015
	Ski Dept
Sales
Cost of goods sold
Gross profit
Direct expenses
Salaries	.
Utilities
Depreciation	.
Office expenses
Operating loss

JANSEN COMPANY
Departmental Contribution to OverheadSki Department
For Year Ended December 31, 2015
	Ski Dept
Sales
Cost of goods sold
Gross profit
Direct expenses
Salaries
Utilities
Depreciation
Contribution to overhead