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Pharoah Corporation has a division that manufactures children's and ladies' basketball shoes. If it eliminates manufacturing the ladies' basketball shoes, $34,600 of fixed costs will still remain. For the year, the ladies' basketball shoe line had sales of $306,000, variable costs of $227,000, and fixed expenses of $104,600. Prepare an analysis showing whether the company should eliminate the ladies' basketball shoe line. (If an amount reduces the net income then enter with a negative sign preceding the number e.g. 15,000 or parenthesis, e.g. (15,000). While alternate approaches are possible, irrelevant fixed costs should be included in both options when solving this problem.)