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

		Tingler		Shocker		Stunner
Sales		$300,120		$501,000		$195,750
Variable expenses		146,740		195,210		141,290
Contribution margin		153,380		305,790		54,460
Fixed expenses		122,614		234,838		94,802
Net income		$30,766		$70,952		$(40,342)

Fixed expenses consist of $309,400 of common costs allocated to the three products based on relative sales, and additional fixed expenses of $29,465 (Tingler), $79,342 (Shocker), and $34,047 (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