Heidi Enterprises manufactures several types of accessories. For the year, the gloves and mittens line had sales of €500,000, variable expenses of €370,000, and fixed expenses of €150,000. Therefore, the gloves and mittens line had a net loss of €20,000. If Heidi eliminates the line, €38,000 of fixed costs will remain. Prepare an analysis showing whether the company should eliminate the gloves and mittens line.