Sunland Inc. manufactures golf clubs in three models. For the year, the Sipacore line has a net loss of $10,600 from sales of $228,000, variable costs of $205,200, and fixed costs of $33,400. If the Sipacore line is eliminated, $16,500 of fixed costs will remain. Prepare an analysis showing whether the Sipacore 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).)