Inc. decided to discontinue Children’s Shoes because it reduced income from operations by $17,000. What is the flaw in this decision, if it is assumed fixed costs would not be materially affected by the  discontinuance? Featherweight Shoes Inc. Children’s Shoes Men’s Shoes Women’s Shoes Total Sales $235,000 $300,000 $500,000 $1,035,000 Costs 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 adminstrative 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 Product-Line Income Statement For the Year Ended April 30, 2016