Bark	Birch	Blue	Bounty	Total
Revenue	$250,000	$360,000	$255,000	$95,000	$960,000
Units sold	10,000	12,000	15,000	5,000
Sales price	$25	$30	$17	$19
Materials	$10	$13	$8	$7
Labor	$7	$8	$5	$5
Commission	$1	$2	$1	$1
Total VC	$18	$23	$14	$13

VC in Dollars	$180,000	$276,000	$210,000	$65,000	$731,000
Contribution Margin	$70,000	$84,000	$45,000	$30,000	$229,000
FC	$50,000	$50,000	$50,000	$50,000	$200,000
Net Income	$20,000	$34,000	($5,000)	($20,000)	$29,000

XYZ Company is looking at eliminating the Blue line, which has been on the market five years, or the Bounty line, which has been on the market one year. If either line is eliminated, finance, with the help of operations and sales, has determined that salary costs of $25,000 would be duplicative. Additionally, sales is 80% sure that XYZ co would lose $10,000 in business if either line is eliminated.

Which line, if any, should be eliminated? SHOW YOUR WORK.