Coronado Corporation has a division that manufactures children's and ladies' basketball shoes. If it eliminates manufacturing the ladies' basketball shoes, $$25,400$ of fixed costs will still remain. For the year, the ladies' basketball shoe line had sales of $$336,000,$ variable costs of $$275,000,$ and fixed expenses of $$78,400.$

Prepare an analysis showing whether the company should eliminate the ladies' basketball shoe line. $($If an amount reduces the net income then enter with negative sign preceding the number e$.$g$.-15,000$ or parenthesis, e$.$g$.(15,000).$ While alternate approaches are possible, irrelevant fixed costs should be included in both options when solving this problem.$)$

Arian Corporation

eliminate the ladies' basketball shoes line.