On the basis of the following data, the general manager of Sole Mates Inc. decided to discontinue Children€™s Shoes because it reduced income from operations by $22,000. What is the flaw in thisdecision?

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Sole Mates Inc. Product-Line Income Statement For the Year Ended August 31, 2006 Children's Shoes Men's Shoes Women's Shoes Total Sales Costs of goods sold: $130,000 300,000 $500,000 $930,000 Variable costs Fixed costs Total cost of goods sold 90,000 30,000 $120,000 10,000 150,000 60,000 $210,000 90,000 $220,000 120,000 340,000 $67 $160,000 $460,000 210,000 670,000 $260,000 Gross profit Operating expenses: Variable expenses Fixed expenses Total operating expenses 20,000 12,000 32,000 $ (22,000) 45,000 20,000 65,000 S 25,000 95,000 25,000 120,000 40,000 160,000 57,000 $217,000 S 43,000 Income (loss) from operations