The owner of an ice cream parlor is in his office studying the report that the manager gave him with the results for the month of April, he is not at all satisfied with the results obtained, and he is seriously analyzing to stop making milk snow. The results they showed him are as follows:

	Water Ice Cream	Milk Ice Cream	Other	Total
Sells	$ 32,000	$ 9,500	$ 20,000
Variable Costs	$ 14,000	$ 11,200	$ 11,000
Fixed Costs:
Avoidable	$ 4,000	$ 1,100	$ 2,000
Unavoidable	$ 1,800	$ 1,000	$ 1,150
Utility	$ 12,200	-$ (3,800)	$ 5,850	$ 14,250

1. Determine whether or not the milk snow line should be removed by numerically justifying your answer.

2. Suppose you want to introduce a new yogurt snow line, that line would bring sales of $ 40,000 per month, total variable expenses of $ 22,000 per month and additional fixed costs for the rental of a special machine of $ 4,000 per month. Is it convenient for you to introduce it? Generate a report that supports your opinion.