Data from the departmental income statement of Brentwood Inc. for the year ended December 31, 2016, is given below. Assuming that a department's direct expenses can be eliminated if it is closed, what factors should management consider when deciding whether to close Department 1?

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Brentwood Inc Income Statement (Partial For Year Ended December 31, 2016 Department 1 Department 2 Total Net Sales 4 00 000 7000 0011 000 00 0lo 0 00 Cost of Goods Sold 280 000 Gross on Sales 8 Direct Expenses 7400 0 4 550loo 191000 Contribution Margin Indirect Expenses et Income 143 000 90ol0 75 0oo 6 6000