Units Tera GmbH manufactures two products, Regular and Super. The results of operations from the most recent year are as follows: Regular Super Total 5,000 3.200 3200 Sales $135,000 5704,000 5839,000 Less: Cost of Goods Sold 590,000 $352,000 $442,000 Gross Margin $45.000 $352.000 5397,000 Less: Selling Expenses $45,000 $150,400 5195.400 Operating Income $0 $201.600 201,600 Fixed manufacturing costs incuded in cost of goods sold amount to 56 per unit for Regurand 524 per unit for Super other manufacturing costs are variable Variable sel ng senses are 55 per unit for Regular and 523 per hit for Super realing sering mounts are fred Ters wants to drop the Regular product line. If there is dropped como de fred manufactured costs woud by 111. Regulars discontinued, operating Income would by s Center for amount no change