Mia D$.,$ controller for Mia Machines, has prepared the following

financial information for the most recent period showing profitability

of its three divisions:

The factory insurance and advertising assigned to the furniture

division are avoidable if the division is discontinued. Depreciation

will remain unchanged if a division is dropped. Discontinuing

furniture will reduce the utilities by $$800.$

Should Mia discontinue the Furniture line? $($Circle One$)$ KEEP

ELIMINATE

Show your calculations below and explain your answer.