i need help with part C. The answer not 143750 and 94250

Happy Feet Inc. Product Income Statements-Absorption Costing For the Year Ended December 31, 2016 Cross Training Shoes Running 5 Golf Shoes $690,000 338,100 Shoes $625,000 418,750 $351,900 $206.250 350,000 Revenues Gross profit.. Selling and administrative expenses Income from operations 416,000 384,000 336,000 248,400 4000 $103-500 $043750 In addition, you have determined the following information with respect to allocated fixed costs: Cross Training Shoes Running Shoes Golf Shoes Fixed costs: $128,000 96,000 $89,700 82,800 $118,750 118,750 7 0 Cost of goods sold These fixed costs are used to support all three product lines. In addition, you have determined that the inventory is negligible. The management of the company has deemed the profit performance of the running shoe line as unacceptable. As a result, it has decided to eliminate the running shoe line. Management does not expect to be able to increase sales in the other two lines. However, as a result of eliminating the running shoe line, management expects the profits of the company to increase by $143,750. a.Do you agree with management's decision and conclusions? b. Prepare a variable costing income statement for the three products. c Use the report in (b) to determine the profit impact of eliminating the run- ning shoe line, assuming no other changes