Janitorial Service, Inc., manufactures household cleaners. Revenue per unit is $6.50. The household cleaners have a cost of goods sold of $6.00 per unit, of which $3.20 is for allocated fixed overhead. Total selling expenses for the 300 household cleaners currently being sold per week are $100, of which $70 are allocated fixed costs.

a. If the household cleaners are discontinued, what would be the effect on income?

b. What other information should management consider?