The management of Freshwater Corporation is considering dropping product C11B. Data from the company's accounting system appear below: Sales ..... Variable expenses. Fixed manufacturing expenses. Fixed selling and administrative expenses... $930,000 $409,000 $344,000 $251,000 All fixed expenses of the company are fully allocated to products in the company's accounting system. Further investigation has revealed that $211,000 of the fixed manufacturing expenses and $122,000 of the fixed selling and administrative expenses are avoidable if product CIIB is discontinued