Jansen Company reports the following for its ski department for the year 2019. All of its costs are direct, except as noted.

Sales	$	615,000
Cost of goods sold		450,000
Salaries		111,000	($25,600 is indirect)
Utilities		16,600	($5,800 is indirect)
Depreciation		47,800	($17,800 is indirect)
Office expenses		26,800	(all indirect)

1. Prepare a departmental income statement for 2019. 2. & 3. Prepare a departmental contribution to overhead report for 2019. Based on these two performance reports, should Jansen eliminate the ski department?