essories. For the year, the gloves and mittens 0, and fixed expenses of $149,000. Therefore, Gator eliminates the line, $42,000 of fixed any should eliminate the gloves and mittens ive sign preceding the number e.g. -45 or Net Income Continue Eliminate Increase (Decrease) $ $ Sales Variable costs Contribution margin Fixed costs $ Net income / (Loss) 17 . The analysis indicates that Gator should the gloves and mittens line