Explain why this move would be beneficial or detrimental to the company

Case Summary Business Applications Case (see below) Case Analysis Business Applications Case (see below) Executive Decisions Discuss the qualitative factors that should be considered before making a decision to eliminate a product line or business segment. Business Application Case On the basis of the following data, the general manager of Featherweight Shoes, Inc. decided to discontinue Children' Shoes. Why is the manager considering this move? If it is assumed that fixed costs would not be materially affected by the discontinuance, what is the impact on company-wide income if this decision is implemented? Explain why this move would be beneficial or detrimental to the company. Featherweight Shoes Product-Line Income Statement For the Year Ended April 30, 2017 Children's Men's Women's Total Sales 235,000 300,000 500,000 1,035,000 Cost of goods sold: Variable costs 130,000 150,000 220,000 500,000 Fixed costs 41,000 60,000 120,000 221,000 Total cost of goods sold 171,000 210,000 340,000 721,000 Gross profit 64,000 90,000 160,000 314,000 Selling and administrative expenses Variable selling and admin. expenses 46,000 45,000 95,000 186,000 Fixed selling and admin. expenses 35,000 20,000 25,000 80,000 Total selling and admin. expenses 81,000 65,000 120,000 266,000 Income (loss) from operations -17,000 25,000 40,000 48,000