Following are sales and other operating data for the three products made and sold by Marine Enterprises:

Product
	A	B	C	Total
Sales	$150,000	$90,000	$240,000	$480,000
Manufacturing costs:
Fixed	$ 15,000	$25,000	$ 30,000	$ 70,000
Variable	120,000	35,000	134,000	289,000
Selling and administrative expenses:
Fixed	5,000	30,000	10,000	45,000
Variable	2,500	5,000	6,000	13,500
Total costs	$142,500	$95,000	$180,000	$417,500
Net income (loss)	$ 7,500	$(5,000)	$ 60,000	$ 62,500

In view of the net loss shown for Product B, company management is considering dropping that product. All variable costs are direct costs and would be eliminated if Product B were dropped; all fixed costs are indirect costs and would not be eliminated. Assume that the space used to produce Product B would be left idle. Would you recommend the elimination of Product B? Give supporting computations