Premand of individual products is not affecterd ty changes in other proclisct lines. Direct fioced costs are conts associated with the specific product fine. They will be eliminated if a peroduct line is discontimacd. The cornmon foced costs are allocated bexed on revenwe and will be incurred regardless of how mary peoduct lines are carried. b) Comment on two non-financial factors to be considered by the company in the keep/drop situation. (2 marks)