Dwight Corporation provides two kinds of products. During the most recent accounting period, the two product lines produced the following operating results: Product A Product B Sales Revenue $80,000 $20,000 Unit-Level Costs (50,000) (15,000) Product-Level Costs (10,000) (2,000) Company-wide Costs (5,000) (5,000) Net Income $15,000 ($ 2,000) Product-Level Costs are for separate advertising campaigns that are specific to each product. Company-wide costs are an allocation of the fixed insurance costs on the corporate office and is not affected if a product line is eliminated. Prepare an analysis that shows whether Product B should be eliminated and the dollar impact it would have on the Net Income of Dwight Corporation.