Bayshore Company manufactures and sells Product K. Results for last year are as follows:

Sales (10,000 units at $100 each)		$1,000,000
Less expenses:
Variable Cost	500,000
Traceable fixed Cost	365,000
Allocated fixed manufacturing overhead	160,000
Total expenses		1,025,000
Net operating loss		$(25,000)

Bayshore is reexamining all of its product lines and is trying to decide whether to discontinue Product K. Segmented Income for Product K is