Decision Making Sports Hats, Etc. has two product lines: baseball helmets and football helmets Income statement data for the most recent year follow: Total Football Baseball Helmets Helmets $460,000 $310,000 $150,000 355,000235,000 120.000 75,000 38,000 38,000 Sales revenue Variable expenses Contribution margin Fixed expenses Operating income (loss) 105,000 30,000 29-1. Assuming fixed costs remain unchanged, should Sports Hats drop the Baseball Helmets line or not? Explain your decision and present supporting calculations. [2pts] 9-2. A newly hired manager suggests that if Sports Hats drops the Baseball Helmet line they can introduces the Bicycle helmets line. He proposes that in this case there is no change in fixed cost (total of $76,000), expected sale will be $230,000, variable costs are 70% of sales, and advising costs for $10,000 for a year. No other costs are involved in the introduction of the new line. Should the Sports Hats drop the Baseball Helmets and introduces the Bicycle helmets line? Present supporting calculations. [4pts]