Keith Inc. has 4 product lines: sour cream, ice cream, yogurt, and butter. Demand for individual products is not affected by changes in other product lines. 30% of the fixed costs of each product line are direct and can be eliminated if the product line is discontinued. 70% of the fixed costs of each product line are allocated and will not be eliminated if the product line is discontinued. Results for 2017 follow: Units sold Sour Cream Ice Cream 2,000 Yogurt Butter 500 Revenue $10,000 $20,000 Variable departmental costs Fixed costs 6,000 5,000 13,000 2,000 400 $10,000 4,200 3,000 200 Total 3,100 $20,000 $60,000 4,800 28,000 7,000 17,000 Net income (loss) $ (1,000) $ 5,000 $ 2,800 $ 8,200 $15,000 a.) Prepare an incremental analysis of the effect of dropping the sour cream product line. b.) Should Keith, Inc. eliminate the sour cream product line? Why or why not? c.) The New Products Department is developing a line of dips that can use the production capacity of the sour cream production line if sour cream is discontinued. Explain how you would analyze the decision to eliminate the sour cream product line if the dips could raise the company's net income to $20,000, but only have a 30% chance of succeeding in the marketplace. (No calculations - describe your analysis approach only. 3 sentences max.)