Current Attempt in Progress Windsor Inc. manufactures golf clubs in three models. For the year, the Ceradyne line has a net loss of $11,100 from sales of $213,000 variable costs of $191,700, and fixed costs of $32,400. If the Ceradyne line is eliminated, $17,700 of fixed costs will remain. Prepare an analysis showing whether the Ceradyne line should be eliminated. (If an amount reduces the net income then enter with a negative sign preceding the number e.g. 15,000 or parenthesis, e.g. (15,000).)