12. Bubblemania has three product lines A. B. and C. Product line B appears unprofitable, and management is considering discontinuing the line. How would the discontinuation of Product line B affect net income? a. increase by $4,000 b. decrease by $4,000 c. increase by $2,000 d. decrease by $2,000 e. increase by $6,000 13. Coed Novelties manufactures key chains for college bookstores. During 2003, the company had the following costs: 35,000 units produced were in 2003 . What is the product cost per unit? a. approximately $1.24 b. $1.80 c. approximately $3.04 d. $1,40 e. approximately $1.82 14. The time value of money focuses on a. accounting net income. b. earuings per share. c. cash flow. d. current earnungs e. accrual net income