Sheffield Inc. manufactures golf clubs in three models. For the year, the Cato line has a net loss of \\( \\$ 4,700 \\) from sales of \\( \\$ 245,000 \\), variable costs of \\( \\$ 220,500 \\), and fixed costs of \\( \\$ 29,200 \\). If the Cato line is eliminated, \\( \\$ 18,900 \\) of fixed costs will remain. Prepare an analysis showing whether the Cato line should be eliminated. (If an amount reduces the net income then enter with a negative sign preceding the number e.g. \\( -15,000 \\) or parenthesis, e.g. \\( (15,000) \\).)