1. Julianne's of Appletown operates a high-end boutique in Appletown. The merchandise they sell is in three different product lines: Clothing, Shoes, and Purses/Handbags. During a recent fiscal year, Purses/Handbags has not been performing well. The owners are considering dropping this product line, although some of their key customers have stated that they appreciate the store carrying these items, resulting in the ability to match purses to outfits. Although you (a hired consultant) feel that this customer feedback is critical, the shop's owners, Julianne and her husband, Fred, only want to look at hard numbers. 
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3. Julianne and Fred have asked you to analyze relevant costs and to make a recommendation for retaining or dropping this product line based on the numbers.