The income statement information for Blue follows: Sales units Premium 95 kg Regular Royal Total 95 kg 95 kg 285 kg Sales $ 2,090 $1,520 $1,710 $5,320 Variable costs 1,330 950 1,026 3,306 Contribution margin 760 570 684 2,014 Production line fixed costs* 608 689 494 1,791 Corporate costs (allocated)** 86 76 100 262 Total fixed costs 694 765 594 2,053 Operating income (loss) $ 66 $ (195) $ 90 $ (39) * If the company drops the product, these costs are no longer incurred. ** None of these corporate costs are expected to change if a product line is dropped. Using the general decision rule, which product should the corporation emphasize? Emphasis order