Computer Village sells computer equipment and home office furniture. Currently the furniture product line takes up approximately 50 percent of the companys retail floor space. The president of Computer Village is trying to decide whether the company should continue offering furniture or concentrate on computer equipment. Below is a product line income statement for the company. If furniture is dropped, salaries and other direct fixed costs can be avoided. In addition, sales of computer equipment can increase by 14.00 percent without affecting direct fixed costs. Allocated fixed costs are assigned based on relative sales.

			Computer Equipment		Home Office Furniture		Total
Sales			$1,400,000		$1,078,000		$2,478,000
Less cost of goods sold			910,000		784,000		1,694,000
Contribution margin			490,000		294,000		784,000
Less direct fixed costs:
	Salaries		171,500		171,500		343,000
	Other		53,900		53,900		107,800
Less allocated fixed costs:
	Rent		13,170		10,300		23,470
	Insurance		3,170		2,650		5,820
	Cleaning		3,860		3,140		7,000
	Presidents salary		72,030		57,420		129,450
	Other		66,190		5,160		71,350
Net income / (loss)			$106,180		$(10,070)		$96,110

Determine whether Computer Village should discontinue the furniture line and the financial benefit (cost) of dropping it.