Contribution margin income statement data for the most recent year follow: 
Assuming the Dog food is discontinued, total fixed costs remain unchanged, and the space formerly used to produce the line is rented for $25,000 per year, how will operating income be affected?
Definitions:
Alcohol Use
The consumption of beverages that contain ethanol, ranging from moderate drinking to alcohol abuse or dependence.
Physically Restrained
The use of physical force or devices to limit a person's movements or behavior, typically in medical, law enforcement, or care settings.
Patient's Safety
The prevention of harm to patients, emphasizing reducing risk of errors and injuries in healthcare settings.
Durable Power of Attorney
A legal document that grants one person the authority to make financial and/or health decisions on behalf of another, enduring beyond the latter's capacity to make those decisions.
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