Keith Inc. has $4$ product lines: sour cream, ice cream, yogurt, and butter. Demand of individual products is not affected by changes in other product lines. $30\%$ of the fixed costs are direct, and the other $70\%$ are allocated. Results of June follow:

Sour Cream

Ice Cream

Yogurt

Butter

Total

Units sold

$2,000$

$500$

$400$

$ $10,000$

$200$

$3,100$

Revenue

$ $10,000$

$ $20,000$

$ $20,000$

$4,800$

$ $60,000$

Variable departmental costs

$6,000$

$13,000$

$4,200$

$28,000$

Fixed costs

$5,000$

$2,000$

$3,000$

$7,000$

$17,000$

Net income $($loss$)$

$ $(1,000)$

$ $5,000$

$ $2,800$

$ $8,200$

$ $15,000$

Prepare an incremental analysis of the effect of dropping the sour cream product line. $($Enter negative amounts using either a negative sign preceding the number e$.$g$.-45$ or parentheses e$.$g$.(45).)$

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