Delta Aluminum's management is considering eliminating product B, which has been showing a loss for several years. The company's annual income statement is as follows Total Sales $2,209,000 $1,402,000 $1,805,900 $5,416,900 801,000 1,082,800 3,319,800 773,000 $601,000 5723,100 $2,097,100 $609,000 528,000 s52 1,000 $1,658,000 47,400 268,300 Variable expenses 1,436,000 Contribution margin Advertising expense Depreciation expensc 15,300 81,100 10,200 80,300 21,900 106,900 e expenses5,400 Total fixed expenses$705,400 $618,500 649,800 $1,973,700 Operating income S67,600 17,500 73,300 $123,400 Advertising expense Specific to each product. Depreciation expense Specific to cach product; no other use available, no resale value. Corporate expenses - Allocated based on number of employees. Restate the income statement in segment margin format. To Restate the income statement in segment margin format. Total What would be the effect on income if product B were dropped? Net income wouldby $ Management is considering making a new product using product B's equipment. If the new product's selling price per unit were $11, its variable costs were $5, and its advertising costs were the same as for product B, how many units of the new product would the company have to sell to make the switch from product B to the new product worthwhile? (Round answers to 0 decimal places, e.g. 125.) Units