Jones Inc. is considering dropping its specialty product line and has assembled the following information: Sales Variable costs Contribution margin Less: Fixed costs Net loss $190,000 125.000 65,000 83.000 ($18,000) $27,000 of the forced costs is for depreciation on equipment that can be used for other products. What is the benefit or loss of keeping the specialty product line? a $(18,000) b. 5(45,000) c. $45,000 d. $9,000