$2.$Adding or Dropping a Department or a Product Line.

Example: assume that the SARA Dairy Company is currently operating production lines: $-$ Line $($A$)$ for dairy production.

Line $($B$)$ for milk production.

$-$Line $($C$)$ for cheese production.

The actual data on the profitability of the company from these lines $($sectors$)$ recently appeared as follows:

$\backslash$table$[[$Details$,$Line A$,$Line B$,$Line C$,$Total$],[$Sales$,100,000,50,000,110,000,200,000],[$Variable costs,$(50,000),(20,000),(24,000),(94,000)$