Current Attempt in Progress Ivanhoe, Inc. produces three models of home security systems. Information on the three products is given below: Assurance Decoder Burglar Beware Sales $453,000 $755,000 $294,100 Variable expenses Contribution margin 226.500 302,000 205,870 226.500 453,000 88,230 Fixed expenses 177,800 339,900 140,000 Net income $48,700 $113,100 $(51.770) Fixed expenses consist of $440,400 of common costs allocated to the three products based on relative sales, and additional fixed costs of $44,600 (Assurance), $120,000 (Decoder), and $52,700 (Burglar Beware). The common costs will be incurred regardless of how many models are produced. The other fixed expenses would be eliminated if a model is phased out. Matt Dillon, an executive with the company with extensive law enforcement background, feels that the Burglar Beware line should be discontinued to increase the company's net income