Lisah, Inc., manufactures golf clubs in three models. For the year, the Big Bart line has a net loss of $4,000 from sales $199,000, variable costs $174,000, and fixed costs $29,000. If the Big Bart line is eliminated, $19,000 of fixed costs will remain. Prepare an analysis showing whether the Big Bart line should be eliminated.

	Continue	Eliminate	Net Income Increase (Decrease)
Sales		$	$
Variable costs
Contribution margin
Fixed costs
Net Income / (Loss			$

The Big Bart product line should be

be

continued or eliminated