Waterway Inc. manufactures golf clubs in three models. For the year, the Cinrich line has a net loss of $10,900 from sales of $244,000, variable costs of $219,600, and fixed costs of $35,300. If the Cinrich line is eliminated, $17,300 of fixed costs will remain. Analyse whether the Cinrich line should be eliminated. (If an amount reduces the net income then enter with a negative sign preceding the number e.g. -15,000 or parenthesis, e.g. (15,000).)