Bramble Corporation has a division that manufactures children's and ladies' basketball shoes. If it eliminates manufacturing the ladies' basketball shoes, $$25,600$ of fixed costs will still remain. For the year, the ladies' basketball shoe line had sales of $$324,000,$ variable costs of $$252,000,$ and fixed expenses of $$89,600.$

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

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