Lisah Inc. manufactures golf clubs in three models. For the year, the Big Bart line has a net loss of $10,600 from sales of $228,000, variable costs of $205,200, and fixed costs of $33,400. If the Big Bart line is eliminated, $16,500 of fixed costs will remain.

Prepare an analysis showing whether the Big Bart line should be eliminated. (If an amount reduces the net income then enter with a negative sign preceding the number e.g.-15,000 or parenthesis, e.g. (15,000).)