Stratford Limited has three separate business units: heating, ventilation, and plumbing. The combined income statement for the year ending December 31, 2020 is shown below: Total Heating Ventilation Plumbing Revenues $629,500 $187,000 $234,000 $208,500 Variable expenses $477,000 148,000 176,800 152,200 Contribution margin $152,500 39,000 57,200 56,300 Marketing $64,800 21,500 22,500 20,800 General Admin $45,090 13,900 14,890 16,300 Depreciation $15,015 4,350 4,690 5,975 Operating income (loss) $27,595 -$750 $15,120 $13,225 ho Stratford's CEO is considering dropping the Heating business unit due to it's continued losses. If this business unit is dropped, the company will continue to incur $5,000 of its general admin costs and will also keep a portion of the business unit's capital assets, so depreciation of $3,200 will continue to be expensed. Required: Should Stratford drop the heating business unit