Cullumber Toys' management is considering eliminating product A which has been showing a loss for several years. The company's annual income statement, is as follows: B C Total Sales $2.285.000 $1,410,000 $1.802.100 $5.497.100 Variable expenses 1.683.000 601.100 1.068.000 3,372.100 Contribution margin $602,000 $806,900 $714,100 $2.125,000 Advertising expense $517,000 $428,000 $522,000 $1.467.000 Depreciation expense 15,900 10,800 20.100 46.800 Corporate expenses 92.300 80,000 105,600 277,900 Total fixed expenses $625,200 $518.800 $647,700 $1,791,700 Operating income $(23,200) $290.100 566.400 $333,300 Advertising expense-Specific to each product Depreciation expense-Specific to each product no other use available, no resale value. Corporate expenses-Allocated based on number of employees