[Question 1] Benjak plc operates from one factory and manufactures 3 products. The prot and loss account for the year ended 31 December shows that product 3 has made a loss: Prot and loss account for the year ended 31 December Product 1 Product 2 Product 3 $ $ $ Sales 1.00.000. m M Direct materials 32 000 16 000 54 000 Direct labour 22 000 20 000 58 000 Variable overheads 10 000 8 000 6 000 _25 000 m M Total costs 89 000 60 000 148 000 Profit/loss 11 000 10 000 (18 000) Should product 3 be dropped from the range