|Q.2 Audio Mart is a retailer of radios, stereos, and televisions. The store carries two portable sound systems (System A and System B) that have radios, tape players and speakers. With rare exceptions, the store also sells a headset when a system is sold. The headset can be used with either system. Variable costing income statements for the three products follow: System A System B Headset Sales 45.000 TL 36.000 TL 9.000 TL Less: Variable costs 20.000 27.000 3.600 Contribution margin 25.000 9.000 5.400 Less: Fixed costs* 10.000 17.000 2.500 Profit before tax 15.000 (8.000) 2.900 * This includes common fixed costs totaling 18.000 TL, allocated to each product in proportion to its revenue. The owner of the store is concerned about the profit performance of System B and is considering dropping it. If the product is dropped, sales of System A will increase by 30 percent, and sales of headsets will drop by 25 percent Required: Should System B be dropped