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The following income statement is for X Company and its only two products - A and B: Total Product A Product B Sales $181,040 $89,400

The following income statement is for X Company and its only two products - A and B:

Total Product A Product B
Sales $181,040 $89,400 $91,640
Variable Costs 106,791 53,640 53,151
Contribution margin $74,249 $35,760 $38,489
Fixed costs:
Avoidable 58,520 37,050 21,470
Unavoidable 36,510 29,450 7,060
Profit $-20,781 $-30,740 $9,959

Because Product A is showing a loss, X Company is considering dropping it and saving its avoidable fixed costs. If it drops Product A, X Company's new profits will be

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