Keep$-$Or$-$Drop Decision, Alternatives, Relevant Costs

Reshier Company makes three types of rug shampooers. Model $1$ is the basic model rented through hardware stores and supermarkets. Model $2$ is a more advanced model with both dry$-$and wet$-$vacuuming capabilities. Model $3$ is the heavy$-$duty riding shampooer sold to hotels and convention centers. A segmented income statement is shown below.

$\backslash$table$[[,$Model $1,$Model $2,$Model $3,$Total$],[$Sales$,$$$246,000,$$$578,000,$$$634,600,$$$1,458,600],[$Less variable costs of goods sold,$(93,500),(164,160),(348,000),(605,660)$