A condensed income statement for Gilbert, Inc. follows: (amounts are shown in thousands)
Products F G H Total
Sales (total) $ 250 $ 185.0 $ 370 $ 805.0
Total Unit-level Costs (140 ) (161.0 ) (210 ) (511.0 )
Contribution Margin 110 24.0 160 294.0
Company-wide Facility-Level Costs (26.0 ) (31.0 ) (50 ) (107.0 )
Income (Loss) $ 84.0 $ (7.0 ) $ 110 $ 187.0
Gilbert's management is considering whether to eliminate manufacturing product G at the beginning of the next year. The elimination will have no effect on the sales or unit-level costs of products F and H. The change in income that would result from eliminating product G is
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