Administrative Salaries $8,200 Indirect Production Costs $50,000 Distribution Costs $10,900 Other Administrative Costs $4,500 Machine Hours Kilograms Material $5,800 Commissions $1,200 Materials $19,000 Commissions $3,000 Materials $23,000 Commissions $10,600 Machine Hours Kilograms 4. .. .... ....... Material Commissions $1,200 Materials $19,000 Commissions $3,000 Materials $23,000 Commissions $10,600 $5,800 Custom Detailed Large Standard Small Standard 1,365 Machine Hours 28,500 Kilograms 1,800 Windows Sold at $32/Unit 210 Machine Hours 57,000 Kilograms 5,300 Windows Sold at $11/Unit 525 Machine Hours 199,500 Kilograms 24,000 Windows Sold at $8/Unit Unallocated Costs $12,700 Penguin Window Company Statement of Operating Income Total Sales $ 307,900 Cost of goods sold: Direct material 47,800 50,000 97,800 $ 210,100 Indirect production costs Gross profit Selling and administrative expenses: Commissions 14,800 10,900 25,700 Distribution to warehouses Income before unallocated expenses $ 184,400 Unallocated expenses Administrative salaries 8,200 4,500 12,700 Other administrative expenses $ 171,700 Operating income before taxes Penguin Window Company makes and sells three product lines-custom detailed windows, large standard windows, and small standard windows. The statement of operating income for the most recent period is shown below. E: (Click the icon to view the statement of operating income.) Requirement 1. Penguin uses a traditional cost accounting system. A process map was developed to describe this system. To aid in the company's analysis of its product mix strategy, you have been asked to determine operating income (loss) for each product line. Determine operating income (loss) for each product line. (Use a minus sign or parentheses for a gross deficit or a negative contribution to corporate expenses and profits. Round the percents to four decimal places (X.XXXX%) and round the final answer to the nearest whole dollar.) Custom Large Small Detail Std. Std. Sales $ 307,900 C C C Cost of goods sold: Direct material 47,800 50,000 Indirect production costs Total cost of goods sold 97,800 Gross profit 210,100 Selling and administrative expenses: Commissions 14,800 10,900 Distribution to warehouses 25,700 Total selling and admin. expense Contribution to corporate expenses and profits Unallocated expenses $ 184,400 Administrative salaries 8,200 Unallocated expenses Administrative salaries 8,200 4,500 Other administrative expenses 12,700 $ 171,700 Operating income before taxes