Required: la. What is the impact on net operating income by discontinuing racing bikes? (Decreases should be indicated by a minus sign.) Exercise 12-2 Dropping or Retaining a Segment [LO 12-2] The Regal Cycle Company manufactures three types of bicycles-a dirt racing bike. Data on sales and expenses for the past quarter follow: Management is concerned about the continued losses shown by the racing bikes and wants a recommendation as to whether or not the line should be discontinued. The special equipment used to produce racing bikes has no resale value and does not wear out