Blue Spruce Corporation has a division that manufactures children's and ladies' basketball shoes. If it eliminates manufacturing the

ladies' basketball shoes, $$32,200$ of fixed costs will still remain. For the year, the ladies' basketball shoe line had sales of $$300,000,$

variable costs of $$247,000,$ and fixed expenses of $$73,200.$

Prepare an analysis showing whether the company should eliminate the ladies' basketball shoe line. $($If an amount reduces the net income

then enter with a negative sign preceding the number e$.$g$.-15,000$ or parenthesis, e$.$g$.(15,000).$ While alternate approaches are possible,

irrelevant fixed costs should be included in both options when solving this problem.$)$

Arian Corporation

eliminate the ladies' basketball shoes line.