Beta Inc. sells ladies' clothes. It has two product lines: summer clothes and winter clothes lines. It has been brought to the management that the summer clothes product line is not generating any profit, and Beta Inc. is considering whether to continue this product line or not. One-third of the company's direct fixed costs can be avoided if a product line is dropped. The following information is available for the two product lines: Required: 1. What is the decision rule of deciding whether to keep or to drop the summer clothes product line? (1 Mark) 2. What will be the financial advantage (disadvantage) of dropping the summer clothes product line? Would you recommend that Beta Inc. drops the summer clothing product line? why? (1.5 Mark) 3. Assume that if the summer clothes product line is dropped, winter clothes product line sales will drop by 15%, and two-third of the company's direct fixed costs of the summer clothes product line can be avoided. Would you recommend that Beta Inc. drops the summer clothing product line? why? (1.5 Mark) 4. Based on requirement (3), determine the amount of costs that are irrelevant on deciding whether to drop the summer clothing product line or not? (1 Mark)