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Bramble Corp. produces three versions of baseball bats: wood, aluminum, and hard rubber. A condensed segmented income statement for a recent period follows: Wood Aluminum

Bramble Corp. produces three versions of baseball bats: wood, aluminum, and hard rubber. A condensed segmented income statement for a recent period follows:

Wood Aluminum Hard Rubber Total
Sales $620000 $310000 $65000 $995000
Variable expenses 380000 250000 58000 688000
Contribution margin 240000 60000 7000 307000
Fixed expenses 75000 35000 22000 132000
Net income (loss)

$165000

$ 25000

$(15000)

$175000

Assume all of the fixed expenses for the hard rubber line are avoidable. What will be total net income if the line is dropped?

$50000

$168000

$250000

$190000

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