27) The Shoe Co. manufactures and sells two lines of shoes. During the most recent accounting period, the black line and the brown line sold 15,000 and 2,000 units, respectively. The company's most recent financial statements are shown below: Black Brown Sales $ 900,000 $ 240,000 Less cost of goods sold: Unit-level production cost 600,000 135,000 Depreciation, production equipment 125,000 50,000 Gross margin $ 175,000 55,000 Less operating expenses: Unit-level selling and administrative costs 40,000 65,000 Corporate-level facility expenses (fixed) 36,000 36,000 Net income (loss) $ 99,000 $ (46,000) Based on this information, the company should: A. Keep the brown line because it contributes $55,000 to total profitability. B. Eliminate the brown line because it is operating at a loss. C. Keep the brown line because it contributes $40,000 to total profitability. D. It is impossible to determine with the given information