Suire Corporation is considering dropping product D14E. Data from the company's accounting system appear below: All fixed expenses of the company are fully allocated to products in the company's accounting system. Further investigation has revealed that $203,500 of the fixed manufacturing expenses and $118,500 of the fixed selling and administrative expenses are avoidable if product D14E is discontinued. Required: a. According to the company's accounting system, what is the net operating income earned by product D14E? (Net losses should be indicated by a minus sign.) b. What would be the financial advantage (disadvantage) of dropping product Di4E? Should the product be dropped? Assume that Product Manager Yadier Chaver asks for your recommendation regarding dropping Product D14E. Based upon your analysis above, write a brief memo that uutlines your recommendation to Mr. Chaver. Explain why you think they should or should not drop Product D14E. Be sure to specifically address the potential impact on each of the stakeholders