Studemeir Paint & Floors $($SPF$)$ is a retail store specializing in home improvement. The store has experienced net operating losses in its Other Flooring Products line during the last few periods. SPF$\text{'}$s management team thinks that the store will improve its profitability if it stops carrying the Other Flooring Products line. The operating results from the most recent period are:

$\backslash$table$[[,$Paint and,,Other$],[,$Paint,,Flooring$],[$Sales$,$Supplies,Carpet,Products$],[$Cost of goods sold,$$295,000,$$$214,900,$$$167,900$