XYZ has been experiencing losses on its Widget line for several years. Here is the most recent contribution margin statement:

Sales 850,000 VC: Variable Manufacturing 330,000 Sales Commissions 42,000 Shipping 18,000 Total VC 390,000 Contribution Margin 460,000 FC: Advertising (traceable) 270,000 Depreciation (no resale) 80,000 General Factory OH 105,000 Product Manger Salary 32,000 Insurance on Inventory 8,000 Purchasing Department 45,000 Total FC 540,000 Net Op Loss (80,000) The general factory overhead is a common cost allocated on the basis of machine hours The Purchasing department is a common cost allocated on the basis of sales dollars. Insurance is on manufactured inventory, purchased inventory will be just in time. How much costs will persist (i.e. is sunk), regardless of the decision to drop this line?