Pharoah, Inc., manufactures golf clubs in three models. For the year, the Big Bart line has a net loss of $3,800 from sales $201,000, variable costs $174,000, and fixed costs $30,800. If the Big Bart line is eliminated, $20,800 of fixed costs will remain. Prepare an analysis showing whether the Big Bart line should be eliminated. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Net Income Continue Eliminate Increase (Decrease) Sales Variable costs Contribution margin Fixed costs Net Income / (Loss)