A condensed income statement by product line for Celestial Beverage Inc. indicated the following for Star Cola for the past year: $382,700 Sales Cost of goods sold185,500 Gross profit Operating expenses254,600 Loss from operations $ (57,400) $197,200 It is estimated that 18% of the cost of goods sold represents fixed factory overhead costs and that 34% of the operating expenses are fixed. Because Star Cola is only one of many products, the fixed costs will not be materially affected if the product is discontinued