DRESS SHIRT PRODUCT LINES
	Classic Shirt	Premium Shirt	Executive Shirt
Retail selling price	$75.00	$95.00	$125.00
Per cent of total sales	5	15	15
Tailoring costs	$7.50	$9.25	$10.75
Shipping costs	$48.50	$58.75	$69.25

SUIT PRODUCT LINES
	Coat	Classic Suit	Premium Suit	Executive Suit
Retail selling price	$395.00	$475.00	$625.00	$850.00
Per cent of total sales	10	15	15	25
Tailoring costs	$28.35	$25.50	$29.00	$33.10
Shipping costs	$181.65	$163.50	$186.00	$211.90

Source: Company files.

1. Perform a weighted average break-even analysis assuming the clothing line yielding the lowest contribution is discontinued. Compare this result to the new unit contribution if this same clothing lines selling price is increased to $90 or $100. Discuss whether the company should discontinue this product line or increase its retail selling price. (600 words)