ServicePro provides two kinds of services. During the most recent accounting period, the two service lines produced the following operating results: Service 1 Service 2Service revenue$80,000  $20,000 Unit-level materials($20,000) ($2,000)Unit-level labor($30,000) ($14,000)Product-level selling & administrative costs($10,000) ($2,500)Company wide facility-level costs($5,000) ($5,000)Net income (loss)$15,000  ($3,500) If the company stops providing Service 2:

A. The company's income will increase by $1,500 per year.
B. The company's income will decrease by $3,500 per year.
C. The company's income will increase by $3,500 per year.
D. The company's income will decrease by $1,500 per year.


Answer: D

Business

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