Licnep Ltd$.$ has three major product lines, soda, juice and ice cream. Licnep is considering

discontinuing producing ice cream because the divisional income statement indicates it is being

sold at a loss. The most recent annual income statement is outlined below:

The fixed costs include fixed costs directly attributable to each product line as well as allocated

common costs. The portion of directly attributable fixed costs included in total fixed costs is $40\%$

for soda, $75\%$ for juice and $55\%$ for ice cream.

Required:

Should Licnep Ltd$,$ discontinue making ice cream?