Carla Vista Toys' management is considering eliminating product A, which has been showing a loss for several years. The company's annual income statement, is as follows: " A B C Total Sales $2,203,000 $1,406,000 $1,803,600 $5,412,600 Variable expenses 1,637,000 600,100 Contribution margin $566,000 $805,900 1,080,100 $723,500 $2,095,400 3,317,200 Advertising expense $524,000 $430,000 $520,000 $1,474,000 Depreciation expense 17,700 10,500 20,200 48,400 Corporate expenses 91,000 83.600 106,600 281.200 Total fixed expenses $632,700 $524,100 $646,800 $1,803,600 Operating income $(66,700) $281,800 $26.700 $291.800 Advertising expense-Specific to each product. Depreciation expense-Specific to each product: no other use available, no resale value Corporate expenses Allocated based on number of employees