A company produces and sells three products, C, J & P. The most recent results of the product lines are shown below, for the last year.

	C	J	P
Sales	$200,289	$150,112	$124,749
Variable costs	$95,418	$75,289	$50,847
Fixed Costs	$63,675	$74,691	$64,818

Assume that if a product is dropped, the fixed costs of that product line will be reduced by 77%.

Management is contemplating dropping product J. Compute operating income for all three products. Then compute operating income after dropping product J.