19) Shoes R Us manufactures kids' sneakers and kids' shoes. The company's product line in ome statement follows Total Kids' Kids' Sneakers Shoes $270,000 Sales revenue 850,000 580,000 Cost of goods sold Variable 220,000 290.000 116,000 184,000 210,000 104,000 106,000 Fixed Total cost of goods sold Gross margin 510,000 280,000 60,000 Marketing and administrative expenses Variable 140,000 105,000 58,000 79,000 82,000 26,000 Fixed Total marketing and administrative expenses 245,000 $95,000 137,000 108,000 $143,000 48,000) Operating income (loss) Management is considering dropping the kids' shoes product line. Accountants for the company estimate that dropping the kids' shoes line will decrease fixed costs of goods sold by $60,000 and fixed marketing and administrative expenses by $20,000 Prepare an analysis supporting your opinion about whether or not the kids' shoes product line should be dropped. (8 marks)