One of Body Chops product line has been unprofitable for the past 18 months. The latest monthly income statement for the product line is as follows:

Sales revenue		19,000
Less: Cost of sales		8,500
Gross profit		10,500
Operating expenses
Depreciation	2,750
Insurance	1,400
Manager salary	1,100
Supplies	1,750
Utilities	1,100
Wages	5,000
Total operating expenses		13,100
Profit or loss		(2,600)

In relation to the operating expenses, utilities, manager salary and $2,000 of the depreciation expense are allocated to this product line.

Required:

Assume that the sales of other product lines will not be affected by the decision, evaluate whether the unprofitable product line should be disestablished from a financial standpoint.