Henrty Williams has prepared the following product$-$line income data for their business and because it looks like product C is losing money, they are deciding whether to eliminate product c from their product mix.

Product $.$  toatal A B C

Sales $100,00050,00020,00030,000$

Variable exenses $60,00030,00010,00020,000$

Contribution margin $40,00020,00010,00010,000$

Fixed expenses

Rent $5,0002,5001,0001,500$

Depreciation $6,0003,0001,2001,800$

Utilities $4,0002,0005001,500$

Supervisor's salary $5,0001,5005003,000$

Maintence $3,0001,500600900$

Admin expenses $10,0003,0002,0005,000$

Total Fixed expenses $33,00013,5005,80013,700$

Net operating income $7,0006,5004,200(3,700)$

Additional information

The factory rent of $$1,500$ assigned to product C is avoidable if product were dropped

The company's total depreciation would not be affected by dropping C

Eliminating product c will reduce the monthly utility bill from $$1,500$ to $$800$

the supervisors salary for product c is avoidable

If product c is discontinued, the maintence department will be able to reduce monthly expenses from $3,000$ to $2,000$

Elimination of product c will make it possible to cut two persons from the administration staff, their combined salaries total $$3,000$

Prepare an analysis showing whether product c should be eliminated.