Gwearlas, SA manufactures two products, Regular and Super. The results of operations from the most recent year are as follows: Units Sales Less: Cost of Goods Sold Gross Margin Less: Selling Expenses Operating Income Regular 9,000 $297,000 $198,000 $99,000 $99,000 $0 Super 3,000 $690,000 $345,000 $345,000 S117,ooo $228,000 Total 12,000 $987,000 $543,000 $444,000 $216,000 $228,000 Fixed manufacturing costs included in cost of goods sold amount to $4 per unit for Regular and $19 per unit for Super; other manufacturing costs are variable. Variable selling expenses are $5 per unit for Regular and $22 per unit for Super; remaining selling expense amounts are fixed. Gwearlas wants to drop the Regular product line. If the line is dropped, company-wide fixed manufacturing costs would fall by 11%. If Regular is discontinued, operating income would decrease AZ X (enter 0 for amount if no change).