.Sports Hats, Etc. has two product lines: baseball helmets and football helmets. The contribution margin format of income statement data for the most recent year follow: Baseball Helmetl Football Helmets Unit sold 60,000 80,000 Sales Revenue $2,400,000 $4,000,000 Variable product cost $1,560,000 $2,800,000 Variable Administrative costs $198,000 $200,000 Variable marketing costs $90,000 $100,000 Contribution margin $552,000 $900,000 Fixed manufacturing costs $560,000 $280,000 $280,000 Fixed administrative costs $400,000 $200,000 $200,000 Fixed marketing costs $320,000 $160,000 $160,000 Operating income $172,000 ($88,000) $260,000 1-1. Assuming fixed costs remain unchanged, should Sports Hats drop the Baseball Helmets line or not? Explain your decision and present supporting calculations.