Data for the next 3 questions: Ball Company manufactures and sells a product called Yam. Results of last year for the manufacture and sale of Yam's are as follows: Sales (8,000 Yams at $120 each) $960,000 Less costs: Variable production costs 464,000 Sales commissions (15% of sales) 144,000 Salary of product line manager 100,000 Fixed product line advertising 160,000 Fixed manufacturing overhead 132,000 1,000,000 $ (40,000) Total costs Net operating loss Ball anticipates no change in the operating results for Yam in the foreseeable future. Ball is reexamining all of its product lines and is trying to decide whether or not to discontinue the manufacture and sale of Yams. Total fixed manufacturing overhead costs would not be affected by a decision to drop any one product line.