Real-word companies often seek to reduce the complexity of their operations in an attenipt to increase profits. In 2012, Procter \& Ganble (P\&G) believad it could increase the company's profits by eliminating some product-ines. In 2017, PEG announced that it had "firestad, discontinued, or consolidated 105 brands." As a result, even though its siles had decmased by 22 percent from 2012102017 , its profit a a percentage of sales had inceased by 55 percent. Other companies have also tried to improre their financial performance by donmsizing In Norember 2017, Geneal Electric announced it would begin a downsizing operation that would result in their eciting businesses nsing orer S20 billion in assets in the neat one to two years. In Jankary 2018. Newell Brands, the compary whose products include Tuppermare, Sharpie pens, Elmer's Glue, and Rawlings sports products, announced it rould be reducing its product offerings to the entent that it would close half of its facilities and reduce it revenues by 20 percent. Product-Line Earnings Statements (Dollar amounts are in thousands) Product-line Earnings Statements b. Per unit data must be calculated for sales and unit-level costs. These are (remember, dollar amounts are in thousands)