You own a store with 4 different departments (A,B,C & D). A, B, & C have total sales of $400,000. Dept. D has total sales of $65,000. Variable expenses for the first 3 departments are $175,000 while their fixed expenses are $100,000. Dept. D has variable expenses of $20,000 and fixed expenses of $50,000, thereby operating at a loss. Variable expenses are those that go up in direct proportion to the amount of sales volume. Fixed expenses stay the same no matter what. Should Dept. D be eliminated? Explain using dollar figures to support you answer.