4. [4 points] The accountant for The Shop Around the Corner, a bookstore, has prepared the following profitability statement for each product line for the most current vear: The notes to the above statement indicates the following: - Order delivery and processing includes $9,000 that are paid to the clerical employee that handles the ordering process; each product line is allocated a third of this cost. - 40% of other allocated costs are considered avoidable. Kathleen Kelly, the manager, is considering dropping the Cookbook line since it is showing negative profitability. Required: a. Should Kathleen drop the product line? Briefly explain and support your