Pharoah Company makes three models of phasers. Information on the three products is given below: Fixed costs consist of $294,500 of common costs allocated to the three products based on relative sales, and additional fixed costs of $29,500 (Stunner), $78,400 (Double-Set), and $29,700 (Mega-Power). The common costs will be incurred regardless of how many models are produced. The other fixed costs would be eliminated if a model is discontinued. Brian Lee, an executive with the company, feels the Mega-Power line should be discontinued to increase the company's net income