A company has a portfolio of four products and incurs $175,000 of allocated fixed costs per year. Financial data for the four products are shown below:

	Product A	Product B	Product C	Product D
Units sold	25,000	18,750	3,750	2,500
Revenue	$750,000	$600,000	$150,000	$100,000
Unit variable costs	24	24	37	41

Which product should the company discontinue?

A.

Product A.

B.

Product B.

C.

Product C.

D.

Product D

Please show work.