Ivanhoe Inc, manufactures golf clubs in three models. For the year, the Duffy Dog line has a net loss of $8,000 from sales of $242,000 variable costs of $217,800, and fixed costs of $32,200. If the Duffy Dog line is eliminated, $15,100 of fixed costs will remain. Prepare an analysis showing whether the Duffy Dog line should be eliminated. (If an amount reduces the net income then enter with a negative sign preceding the number e.g. 15,000 or parenthesis, e.g. (15,000)