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The following are the budgeted profit functions for X Company's two products, A and B, for next year: Product A: P = .44 (R) -

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The following are the budgeted profit functions for X Company's two products, A and B, for next year: Product A: P = .44 (R) - $28,560 Product B: P = .55 (R) - $55,180 where R is revenue. Budgeted revenue for the two products are $86,000 and $89,000, respectively. Avoidable fixed costs for the two products are $17,422 and $32,556, respectively. The company is considering dropping Product B because it appears to be losing money. If it does, the resulting freed-up resources can be used to increase revenue from sales of Product A by $36,000, but that will require $2,200 of additional fixed costs. If X Company drops B and increases revenue from A, firm profits will change by

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