Proton Company has 3 business lines, namely Drugs, Cosmetics and Housewares. The Houseware Division experienced a net operating income deficit. The company is considering closing its Houseware division or keeping it.

#+ Product Line Total Drugs Cosmetics Houseware Sales $240.000 S 125.000 $ 75.000 S 40.000 Variable Expenses $105.000 S 50.000 25.000 S 30.000 Contribution Margin $135.000 S 75.000 S 50.000 S 10.000 Fixed Expenses Salaries $ 47.000 S 29.500 12.500 S 5.000 Advertising $ 13.500 S 1.000 S 7.500 S 5.000 Utilities $ 2.000 S 500 S 500 1.000 Depreciation $ 5.000 S 1.000 2.000 S 2.000 Rent $ 20.000 S 10.000 S 6.000 S 4.000 Insurance $ 3.000 S 2.000 500 500 General Administrative $ 30.000 S 15.000 S 9.000 S 6.000 Total Fixed Expenses $120.500 S 59.000 38.000 S 23.500 Net Opreating Income $ 14.500 S 16.000 S 12.000 $ (13.500)Salaries 5.000 Advertising 5.000 Insurance 500