Pharoah Inc. manufactures golf clubs in three models. For the year, the Foress line has a net loss of $17,600 from sales of $200,000, variable costs of $180,000, and fixed costs of $37,600. If the Foress line is eliminated, $19,100 of fixed costs will remain. Prepare an analysis showing whether the Foress 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)