Sandhill Toys $\text{'}$ management is considering eliminating product A $,$ which has been showing a loss for several years $.$ The company's annual income statement $,$ is as follows : A B C Total Sales $\backslash$$$2,221,00$c $ $1,402,000$ $ $1,819,600$ $ $5,442,600$ Variable expenses $1,668,000601,3001,083,8003,353,100$ Contribution margin $\backslash$$$553,000$ $ $800,700$ $ $735,800$ $ $2,089,500$ Advertising expense $ $514,000$ $ $427,000$ $ $522,000$ $ $1,463,000$ Depreciation expense $15,30010,60020,10046,000$ Corporate expenses $94,70084,400105,900285,000$ Total fixed expenses $ $624,000$ $ $522,000$ $ $648,000$ $ $1,794,000$ Operating income $\backslash$$$(71,000)$ $ $278,700$ $ $87,800$ $ $295,500$ Advertising expense $-$ Specific to each product $.$ Depreciation expense $-$ Specific to each product ; no other use available $,$ no resale value $.$ Corporate expenses Allocated based on number of employees