A company produces three products for which the following operating statements has been produced: Product X Product Y Product Z Total Sales 32,000 50,000 45,000 127,000 Total costs 36,000 38,000 34,000 108,000 Net Profit (Loss) ( 4000) 12,000 11,000 19,000 The total costs comprise 2/3 variable 1/3 fixed. The directors consider that as Product X shows a loss it should be discontinued. Based on the above cost data should Product X be dropped? What other factors should be considered? Respectively