Whispering Winds Inc. manufactures golf clubs in three models. For the year, the Paver line has a net loss of $7,800 from sales of $221,000, variable costs of $198,900, and fixed costs of $29,900. If the Paver line is eliminated, $18,300 of fixed costs will remain. Prepare an analysis showing whether the Paver line should be eliminated. (If an amount reduces the net income then enter with a negative sign preceding the number eg. -15,000 or parenthesis, e.g. (15,000).) Sales Variable costs Contribution margin Fixed costs Continue Eliminate 221,000 $ 198,900 22,100 29,900 0 Increase (Decrease) -221,000 0 198,900 0 -22,100 18,300 11,600 Net income/(loss) $ -7,800 $ -18,300 $ -33,700 The division should be continued