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4- Part B (Ch. 10-12) The following information applies to the questions displayed below Elegant Decor losses or low profits for several years. The company's 2017 departmental income statements shows the following management is trying to decide whether to eliminate Department 200, which has produced For Year Ended December 31, 2017 Cost of goods sold Gross profit Operating expenses $447,000 268,008 179,00e Direct expenses Advertising Store supplies used Depreciation-Store equipment Total direct expenses 31,000 9,600 17,000 s, eee 14,000 4,600 5,0048,900 27,800 Allocated expenses 31,200 4,740 7,380 12,480 1,100 83,200 14,150 16,800 31,200 3,000 Sales salaries 52,000 9,410 9,500 18,720 1,900 2,100 Bad debts expense office salary Insurance expense 1e01,see3,600 Total a1located expenses Total expenses 630 80,220 s 58,370 (9,220) 49,150 In analyzing whether to eliminate Department 200, management considers the following 42 AM to search