Fleet-of-Foot Inc. Product Income Statements-Absorption Costing For the Year Ended December 31 In addition, you have determined the following information with respect to allocated fixed costs: inventory may be ignored. company to increase by $53,900. a. Are management's decision and conclusions correct? Management's decision and conclusion are . The profit be improved because the fixed costs used in manufacturing and selling running shoes be avoided if the line is eliminated. Feedback Check My Work Consider the impact the elimination of the running shoe line would have on the fixed costs