The Mansfield Company manufactures and sells two lines of fishing rods. During the most recent accounting period, the Pro line and the Novice line sold $19,800$ and $6,800$ units, respectively. The company's most recent financial statements are shown below:

Pro Novice

Sales $$1,188,000$ $$816,000$

Less cost of goods sold:

Unit$-$level production cost $792,000459,000$

Depreciation, production equipment $197,000170,000$

Gross margin $$199,000$ $$187,000$

Less operating expenses:

Unit$-$level selling and administrative costs $52,000221,000$

Corporate$-$level facility expenses $($fixed$)47,52047,520$

Net income $($loss$)$ $$99,480$ $$(81,520)$

Based on this information, the company should:

Multiple Choice

It is impossible to determine with the given information.

Keep the Novice line because it contributes $$187,000$ to total profitability.

Keep the Novice line because it contributes $$136,000$ to total profitability.

Eliminate the Novice line because it is operating at a loss.