Vulcan Swimsuit Company is considering dropping its line of women's beach robes. A recent product income statement for the robe line follows: $950,760 861,840 Revenue Cost of goods sold Gross margin Selling and administrative expenses 88,920 136,800 (47,880) Net loss Factory overhead accounts for 35 percent of the cost of the goods sold and is one-third fixed These data are believed to reflect conditions in the immediate future. Required: Should the line be dropped