1. 68% of all direct fixed expenses are avoidable if a line is discontinued. 2. Arial allocates common fixed expenses to each line on the basis of sales dollars. Allocated fixed expenses are unavoidable. 3. The controller for the company estimated that discontinuing line A would result in a 15% increase in Line C sales, and discontinuing Line B would result in a 10% increase in Line C sales. 4. April results are representative of what a typical month for the company's operations look like. REQUIRED A) Calculate the net benefit or loss of discontinuing line A. Use incremental analysis (do not use an income statement). B) Calculate the net benefit or loss of discontinuing line B. Use incremental analysis (do not use an income statement). C) Which line should the company discontinue? Briefly explain.