Company ABC sells bathroom fixtures including Jacuzzis. A recent financial report has shown that the business segment associated with the sale of Jacuzzis is not profitable as shown in the segment Income Statement given below.

Segment Income Statement Jacuzzi Segment
Sales			1,600,000
Less Variable Expenses:
Variable Manufacturing Costs	$	480,000
Variable Shipping costs	$	20,000
Commissions	$	300,000
Contribution Margin	$		800,000
Less Fixed Expenses:
General Factory Overhead	$	120,000
Jacuzzi Line Manager Salary	$	180,000
Depreciation on Equipment	$	270,000
Advertising Direct	$	300,000
General Administrative Expenses	$	120,000	990,000
Net Operating Income	$		(190,000)

Additional information:

It has been determined that all of the General Factory Overhead and 80% of the Fixed General Administration Expenses will not be affected by dropping the Jacuzzi segment. These expenses will instead just be reallocated to other product lines.

Also the equipment used to manufacture the jacuzzis has no resale value or alternative use.

Required:

How much does the Contribution margin change if the Jacuzzi segment is dropped. Indicate decrease in the Contribution Margin by using a negative sign before the number

How much of the fixed expenses can be avoided if the Jacuzzi segment is dropped

What is the financial Advantage or Disadvantage of Dropping the Jacuzzi segment. Indicate Disadvantage by using a negative sign before the number

Should the company drop the Jacuzzi Line. Answer Y for yes or N for No