The management accountant for the Awesome Candy Company has prepared the following income statement ...

The management accountant for the Awesome Candy Company has prepared the following income statement for the most current year:

   Chocolate   Other Candy   Fudge   Total
Sales   $50,000   $15,000   $40,000   $105,000
Cost of goods sold   24,000   8,000   19,000   51,000
Contribution margin   $26,000   $7,000   $21,000   $54,000
Delivery and ordering costs   1,000   500   800   2,300
Rent (per sq. metre used*)   5,000   3,000   4,000   12,000
Allocated corporate costs   5,000   5,000   5,000   15,000
Corporate profit   $15,000   $(1,500)   $11,200   $24,700

* The company pays for the entire space and allocates based on sq. metres used.
a.   Do you recommend discontinuing the Other Candy product line? Why or why not?
b.   If the Chocolate product line had been discontinued, corporate profits for the current year would have decreased by what amount?