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

		Tingler		Shocker		Stunner
Sales		$303,150		$500,850		$201,440
Variable expenses		153,130		194,790		136,770
Contribution margin		150,020		306,060		64,670
Fixed expenses		120,727		231,471		94,964
Net income		$ 29,293		$ 74,589		$ (30,294)

Fixed expenses consist of $302,400 of common costs allocated to the three products based on relative sales, and additional fixed expenses of $29,550 (Tingler), $80,833 (Shocker), and $34,379 (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