Relevant Cost Analysis for Discontinuing a Product Line with Opportunity Cost: A company is considering discontinuing a product line that generates annual revenue of $200,000 and incurs variable costs of $120,000. The fixed costs associated with the product line are $50,000. If the product line is discontinued, the company can use the freed-up production capacity to generate additional revenue of $80,000. Determine whether the company should discontinue the product line based on relevant costs.