Guanabacoa is a catering business. It currently serves two institutions; Oso Blanco and Santa Marta. The following information is about Guanabacoa's revenues and costs for the previous year. Use differential analysis to determine if the Santa Marta account should be discontinued or not:

Oso Blanco Santa Marta

Revenue $250 $450

Operating costs

Cost of service (variable) 250 305

Fixed costs 10 35

Total operating costs $260 $340

Operating Profits $(10) $110