Cadbury has a few product lines. Some product line are not doing that well. The three product line that are having problem are as follow :

Silverline Miracle Mindblowing

000 000 000

Revenue 10,000,000 5,000,000 15,000,000

Cost of Sales 2,100,000 5,180,000 2,560,000

Contribution margin 7,900,000 ( 180,000 ) 12,440,000

Operating overheads :

Factory overheads 2,560,000 286,000 3,890,000

Head office expenses 2,456,000 357,800 2,856,000

Discretionary expenses 2,354,000 245,000 2,675,000

Committed expenses 1,425,000 325,000 3,654,000

Total 8,795,0001,213,00013,075,000

Operating profit (895,000) (1,393,000) (635,000)

Required :

Which product line is really loosing money ?

What should be done in the short term ?

What should be done in the long term ?

What are the qualitative consideration in the decision ?