Why is this wrong?

The Ski department reports sales of $600,000 and cost of goods sold of $415,000. Its expenses follow. Direct expenses Salaries $ 113,000 Depreciation 54,800 Indirect expenses Rent $ 15, 200 Service department expenses Office $ 28, 600 1. For the Ski department only, prepare a departmental income statement. 2. & 3. For the Ski department only, prepare a departmental contribution to overhead report. Based on these two reports, should the Ski department be eliminated? For the Ski department only, prepare a departmental contribution to overhead report. Based on these two reports, should the Ski department be eliminated? Departmental Contribution to Overhead Ski For Year Ended December 31 Department Sales $ 600,000 Office expenses Gross loss 600,000 Direct expenses Cost of goods sold x 415,000 Salaries 113,000 Depreciation 54,800 Total direct expenses 582,800 Departmental contribution to overhead $ 17,200 Should the Ski department be eliminated? Yes