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Beds Couches Sales $150,000 $50,000 Variable Costs $105,000 $40,000 Contribution Margin $45,000 $10,000 Avoidable Fixed Costs $20,000 $8,000 Unavoidable Fixed Costs $15,000 $9,000 Operating Income (loss) $10,000 $(7,000) a. Prepare an incremental analysis to show the effect of dropping the couches product line. Assume avoidable fixed costs would not be incurred if the couches segment is dropped. (5 pts) b. Based on the incremental analysis performed above, should Cool Couches Corp. drop the couches segment of their business? Also, provide the amount of incremental net income or loss they will incur if the couches segment is eliminated. (2 pts) c. List two qualitative factors management could consider when deciding whether to drop or keep the couches segment of Cool Couches Corp. (2 pts)