Answer:
The Big Bart product line should be retained
Explanation:
                   Continue   Eliminate   Net Income
Sales               $201,000      $0      -$201,000
Variable costs        $175,000      $0      $175,000
Contribution margin   $26,000       $0     -$26,000
Fixed costs          $29,800      $19,700   $10,100
Net Income / (Loss) Â -$3,800 Â Â Â Â Â Â -$19,700 Â -$15,900
Conclusion; The Big Bart product line should be retained, not eliminated because the Net loss of been eliminated is very negative than to be retained.