Cawley Company makes three models of tasers. Information on the three products is given below.

Cawley Company makes three models of tasers. Information on the three products is given below.

		Tingler		Shocker		Stunner
Sales		$301,710		$501,340		$198,620
Variable expenses		150,030		191,690		144,080
Contribution margin		151,680		309,650		54,540
Fixed expenses		121,704		233,590		94,792
Net income		$29,976		$76,060		$(40,252)

Fixed expenses consist of $305,000 of common costs allocated to the three products based on relative sales, and additional fixed expenses of $29,836 (Tingler), $80,936 (Shocker), and $34,314 (Stunner). The common costs will be incurred regardless of how many models are produced. The other fixed expenses would be eliminated if a model is phased out. James Watt, an executive with the company, feels the Stunner line should be discontinued to increase the company