Cawley Company makes three models of tasers. Information on the three products is given below.

		Tingler		Shocker		Stunner
Sales		$304,000		$500,600		$195,800
Variable expenses		154,500		190,800		143,800
Contribution margin		149,500		309,800		52,000
Fixed expenses		119,768		229,569		92,863
Net income		$29,732		$80,231		$(40,863)

Fixed expenses consist of $298,700 of common costs allocated to the three products based on relative sales, and additional fixed expenses of $29,000 (Tingler), $80,100 (Shocker), and $34,400 (Stunner). The common costs will be incurred regardless of how many models are produced. The other fixed expenses would be eliminated if a model is phased out. James Watt, an executive with the company, feels the Stunner line should be discontinued to increase the companys net income. (a) Compute current net income for Cawley Company.

Net income

$

(b) Compute net income by product line and in total for Cawley Company if the company discontinues the Stunner product line. (Hint: Allocate the $298,700 common costs to the two remaining product lines based on their relative sales.) (Round answers to the nearest whole dollar, e.g. 5,275.)

Tingler Net Income		$
Shocker Net Income		$
Total Net Income		$