10 The following operating results relate to the operations of Sea the World Cruises, Inc. Gift Shop Spa Services Casino Sales $5,000,000 $7,000,000 $10,000,000 Variable Costs $4,500,000 $3,000,000 $10,500,000 Fixed Costs (all allocated) $600,000 $1,000,000 $2,000,000 The total fixed costs will remain the same even if one of the above operations is dropped. Identify which (if any) should be eliminated. - v Gift Shop A. Eliminate Spa Services B. Keep v Casino