Lisah, Inc., manufactures golf clubs in three models. For the year, the Big Bart line has a net loss of $5,500 from sales $201,000, variable costs $176,000, and fixed costs $30,500. If the Big Bart line is eliminated, $19,600 of fixed costs will remain. Prepare an analysis showing whether the Big Bart line should be eliminated.

Net Income Increase (Decrease) Continue Eliminate Sales $ $ A Variable costs Contribution margin Fixed costs Net Income /(Loss) $ $ LA The Big Bart product line should be