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Cane Company manufactures two products called Alpha and Beta that sell for $$120$ and $$80,$ respectively. Each

product uses only one type of raw material that costs $$6$ per pound. The company has the capacity to annually

produce $100,000$ units of each product. Its unit costs for each product at this level of activity are given below.

The company considers its traceable fixed manufacturing overhead to be avoidable, whereas its common fixed

expenses are deemed unavoidable and have been allocated to products based on sales dollars.

Assume that Cane normally produces and sells $40,000$ Betas per year. If Cane discontinues the Beta product line, how much will

profits increase or decrease?