Merchant of Tennis, Inc. has three product lines: Smash It (Product 1), Over the Net (Product 2) and What a Racquet (Product 3) as shown below. The company is considering whether or not to eliminate any of its product lines. The results from the past year are shown below. Product: 1 2 3 Total Sales in units 10,000 10,000 20,000 40,000 Sales Revenue $2,800,000 $2,000,000 $3,000,000 $7,800,000 Variable Costs 1,000,000 1,800,000 3,100,000 5,900,000 Fixed Costs ? ? 1,000,000 The fixed costs are common allocated fixed costs and are allocated based on number of units. The fixed costs will remain with the company whether any product is dropped. Identify which (if any) of the product lines should be eliminated. Product 1: Smash It A. Eliminate Product 2: Over the Net B. Keep Product 3: What a Racquet