3 Parrino has three product lines in its retail stores: books, DVDs, and music. Results of the fourth quarter are presented below : 12 Demand of individual products is not affected by changes in other product lines. Direct fixed costs are costs associated with the specific product line. They will be eliminated if a product line is discontinued. The common fixed costs are allocated based on revenue and will incurred regardless of how many product lines are carried. 13 14 Required: a) Prepare an incremental analysis of the effect of dropping the DVDs product line. Should DVDs be dropped? (7 marks)