Vulcan Swimsuit Company is considering dropping its line of women's beach robes. A recent product income statement for the robe line follows: Revenue $950,760 Cost of goods sold 861,840 Gross margin 88,920 Selling and administrative expenses 136,800 Net loss $(47,880) Factory overhead accounts for 35 percent of the cost of the goods sold and is one third fixed. These data are believed to reflect conditions in the immediate future. Required: Should the line be dropped?