Vianova Company manufacturers three items: A, B and C. The management is considering dropping item C because it has an operating loss. Sales Revenues Variable Costs Contribution Margin Fixed Cost Operating Income A $ 100,000 (20,000) 80,000 (15,000) 65,000 B $ 150,000 (40,000) 110,000 (60,000) 50,000 C $ 200,000 (120,000) 80,000 (86,000) (6,000) Requirements: A- Assume the fixed costs are unavoidable, Should Vianiva drop item C? B- Assume 95% the fixed costs are avoidable, Should Vianova drop item C