Last year, Fordy Company has reported the results shown in the below table in relation to the manufacture and the sale of one of its products, the product S30. The company is considering discontinuing the manufacture and the sale of the product S30. If the product S30 is not dropped, the operating results shown below are expected to continue in the foreseeable future. The fixed manufacturing overhead includes the costs of production facilities and equipment that the product S30 shares with other products produced by Fordy Company. If this product is dropped, there will be no change in the fixed manufacturing costs of the company. Item Number of Units Manufactured and Sold Unit Selling Price Amount 15,000 units $145 per unit Variable Cost of Goods Sold $1,125,000 Variable Distribution Costs $300,000 Fixed Advertising Expense $600,000 Salary of Product-Line Manager $140,000 Fixed Manufacturing Overhead $300,000 Net Operating Loss ($290,000)