tion 8 Parrino has three product lines in its retail stores: books, DVDs, and music. The allocated fixed costs are based on revenue and are unavoidable. Results of the fourth quarter are presented below: red Books Music DVDs Total ed out of Units sold 750 1,000 1,200 2.950 Revenue $22.500 $15,000 $9,600 $47,100 0 son Variable departmental costs 12,000 8,000 5.000 25.000 Direct fixed costs 4,000 3,000 4.500 11.500 Allocated fixed costs 4.777 3.185 2.038 10.000 Net income (loss) $1.723 $ 815 ($1.938) $ 600 Demand of individual products is not affected by changes in other product lines.. a)Prepare an incremental analysis of the effect of dropping the DVDS product line. b)What are the other factors to consider before dropping the DVD product line?