The ABC Corporation has 2 divisions - east and west. The divisions have the following revenues and expenses:

	East	West
Sales	$720,000	$350,000
Variable costs	370,000	240,000
Traceable fixed costs	130,000	80,000
Allocated common corporate costs	120,000	50,000
Net operating income (loss)	$100,000	-$20,000

Management is thinking of the elimination of the West division. If the west division were eliminated, its traceable fixed costs could be avoided. Total common corporate costs would be unaffected by this decision. Given these data, should the west division be eliminated? Why or why not? Show your work to support your decision.