Conwell Candies (CC) makes three types of chocolate candy bars. The head of marketing, Grant Wistrom found the chart below and believes CC should drop the Almond line. He asks controller Vivian King to review the situation and determine the fate of the Almond Line. Required: 1) Review the information below and determine the fate of the Almond Line. Prepare your answer in good form. Note-facility and product level costs are fixed and will not change; they are allocated based upon sales. Please show answer step by step.

2) Prepare a memo defending your position on this important issue.

	Solid Chocolate	Crispy Chocolate	Almond Chocolate
Sales	$300,000	$500,000	$400,000
Unit Cost	$(100,000)	$(150,000)	$(250,000)
Facility & Product Costs	$(150,000)	$(250,000)	$(250,000)
Segment Income	$50,000	$100,000	$(50,000)