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This business 20 to video describes the logic in the calculations behind the decision to discontinue or continue a product or a segment of the business in this scenario there is the Battle Creek cereal company think Kellogg's that makes three types of cereal products corn flakes toasted oats bran flakes and when these are added together that comprises total company profitability as we can see from the condensed income statements corn flakes at forty thousand dollars and toasted oats of forty thousand dollars produce income from operations of eighty thousand dollars in total but bran flakes looks like it's losing eleven thousand dollars so total company revenue is reduced to sixty nine thousand dollars management is faced with the decision on whether it should discontinue bran flakes or continuing now a little bit more about the business itself all three products corn flakes toasted oats and bran flakes are made in the same plant on this same equipment and so if one of the products is discontinued none of the equipment would be changed we would just use the equipment to make either more corn flakes or more toasted oats likewise the supervisors the factory would not be laid off if bran flakes were discontinued the supervisor was just supervise more production of corn flakes or toasted oats because of that costs like depreciation on the equipment that's being used to produce the cereal and the Supervisory salaries are irrelevant to the decision because whether we continue bran flakes or whether we discontinue bran flakes the depreciation and the and the salary expenses would continue the common issue to recall when doing any of these differential analysis is that only the difference between one alternative and another alternative produces relevant revenue and costs so let's take a look at the analysis for this particular scenario here we have the total company profit if we continue the bran flakes so let's let that be alternative one continuing brand flings if we discontinue brand plagues we would lose one hundred thousand dollars of sales that the bran flakes generates but we would also lose sixty thousand dollars of variable costs to make these flakes so the cost of goods sold would go down by sixty thousand dollars and the gross profit for the company would be decreased by forty thousand dollars the fixed manufacturing cost which we set our depreciation and the fixed operating cost which we said would be supervisory costs would continue regardless of whether we dropped bran flakes or not so since both of these costs continue they are irrelevant to the particular decision so whether we continue or discontinue two hundred and twenty thousand dollars of fixed costs still will be incurred and that two hundred and twenty thousand dollars would be allocated among the remaining products toasted oats and corn flakes so with bran flakes the company has sales of a million we discontinued bran flakes without bran flakes the company has total sales of four...