XYZ manufacturing currently makes two products A and B, with cost data from the recent year ended. Both are produced on the same machine with has 5,000 hours of capacity in a given year.

	A		B
Direct Materials	$20,000		$85,000
Direct Labor	$50,000		$25,000
Variable Mfg OH	$40,000		$10,000
Fixed Mfg OH	$50,000		$50,000
Sales Commissions	$10,000		$5,000
Fixed Advertising Expense	$25,000		$65,000
Allocated SG&A Costs	$20,000		$10,000
Units Produced	1,000		500
Machine Hours per Unit	3.5		2

Please show work.

Assume fixed overhead costs are committed but fixed advertising expenses are not. Assume Product A currently sells for $110 per unit. Given these facts, should product A be discontinued? Show the net financial benefit to keeping or eliminating the product line.