Sandhill Inc. has $4$ product lines: sour cream, ice cream, yogurt, and butter. Demand of individual products is not affected by changes in other product lines. $30\%$ of the fixed costs are direct, and the other $70\%$ are allocated. Results of June follow:

Sour Cream

Ice Cream

Yogurt

Butter

Total

Question $5$

Accounting Dropdown

Units sold

$2,400$

$600$

$480$

$240$

$3,720$

Question $6$

Accounting Dropdown

Revenue

$$12,000$

$$24,000$

$$12,000$

$$24,000$

$$72,000$

Variable departmental costs

$7\mathrm{.}200$

$15\mathrm{.}600$

$5\mathrm{.}040$

$5\mathrm{.}760$

$33\mathrm{.}600$

Viewing Question

$7$

Fixed costs

$6\mathrm{.}000$

$2\mathrm{.}400$

$3\mathrm{.}600$

$8\mathrm{.}400$

$20\mathrm{.}400$

Accounting Dropdown

Net income $($loss$)$

$$(1\mathrm{.}200)$

$$6\mathrm{.}000$

$$3\mathrm{.}360$

$$9\mathrm{.}840$

$$18\mathrm{.}000$

Question $8$

AccoUnting Dropdown

Prepare an incremental analysis of the effect of dropping the sour cream product line. $($Enter negative amounts using either a negative sign preceding the number e$.$g$.-45$ or parentheses e$.$g$.(45).)$