Profits have been decreasing for several years at Fly with US (FWU) Alrlines. In an effort to Improve the company's performance, consideration is being given to dropping several flights that appear to be unprofitable. A typical income statement for one such flight (Flight 401) follows: The following additional information is avallable about Filght 401: a. Members of the flight crew are pald fixed annual salarles, whereas the flight attendants are pald by the flight. b. One-third of the llability insurance is a special charge assessed against Flight 401 because, in the opinion of the insurance company, the destination is in a high-risk area. The remaining two-thirds would be unaffected by a decision to drop Flight 401. c. The baggage loading and filght preparation expense is an allocation of ground crew's salarles and depreclation of ground equipment Dropping Flight 401 would have no effect on the company's total baggage loading and flight preparation expenses. d. If Flight 401 is dropped, FWU Airlines has no authorization at present to replace it with another flight. e. Depreclation of alrcraft is due entirely to obsolescence. Depreclation due to wear and tear is negligible. f. Dropping Flight 401 would not allow FWU Alrilines to reduce the number of alrcraft in its fleet or the number of flight crew on its payroll. Required: 1. Prepare an analysIS showing what Impact dropping Flight 401 would have on the FWU's profits. (Do not round Intermediate calculations. Negative amounts should be Indicated with a minus sign.)