Gator Corporation manufactures several types of accessories. For the year, the gloves and mittens line had sales of $500,000, variable expenses of $360,000, and fixed expenses of $148,000. Therefore, the gloves and mittens line had a net loss of $8,000. If Gator eliminates the line, $36,000 of fixed costs will remain. Prepare an analysis showing whether the company should eliminate the gloves and mittens line. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)

	Continue	Eliminate	Net Income Increase (Decrease)
Sales
Variable Costs
Contribution Margin
Fixed Costs
Net Income/Loss