AudioMart is a retailer of vintage vinyl records and equipment. The store carries two popular sound systems$$System A and System B$.$ System A$,$ of slightly higher quality than System B$,$ costs $$18$ more. With rare exceptions, the store also sells a specialized headset when a system is sold. The headset can be used with either system. Variable$-$costing income statements for the three products follow:

Line Item Description System A System B Headset

Sales $$44,800$ $$32,900$ $$8,300$

Less: Variable expenses $20,40025,1003,100$

Contribution margin $$24,400$ $$7,800$ $$5,200$

Less: Fixed costs $*9,70017,7002,500$

Operating income $($loss$)$ $$14,700$ $$(9,900)$ $$2,700$

$*$This includes common fixed costs totaling $$17,700,$ allocated to each product in proportion to its revenues.

The owner of the store is concerned about the profit performance of System B and is considering dropping it$.$ If the product is dropped, sales of System A will increase by $28\%,$ and sales of headsets will drop by $24\%.$ Round all answers to the nearest whole number.