Illustration 19: The records of ram Itd., Which has three departments give the following figures: Dept. A Dept.C Total (Rs.) (Rs.) (Rs.) (Rs.) Sales 12,000 18,000 20,000 50,000 Dept. B Marginal Cost 13,000 6,000 Fixed Cost 1,000 15,000 34,000 10,000 15,000 4,000 Total Cost 14,000 10,000 25,000 49,000 Profit/Loss -2,000 +8,000 -5,000 1,000 The management wants to discontinue product c immediately as it gives the maximum loss. How would you advise the management