R&G Sells Lighting Fixtures to Homeowners,government Institutions and Commercial Buyers

R&G sells lighting fixtures to homeowners,government institutions and commercial buyers.Its sales force is organizing according to customer.The following is a profit and loss statement for each division using the full-cost approach:
-If the division selling to homeowners was eliminated and the remaining costs were allocated to the commercial and institutional divisions,what would be the net profit/loss for the institutional division?

A) ($19,000)
B) ($24,000)
C) ($31,000)
D) ($36,000)
E) Cannot be determined from the information given