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

		Tingler		Shocker		Stunner
Sales		$298,600		$497,400		$197,000
Variable expenses		152,300		207,900		136,000
Contribution margin		146,300		289,500		61,000
Fixed expenses		119,881		229,722		93,797
Net income		$26,419		$59,778		$(32,797)

Fixed expenses consist of $299,900 of common costs allocated to the three products based on relative sales, and additional fixed expenses of $29,700 (Tingler), $79,500 (Shocker), and $34,300 (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. b. Compute net income by product line and in total for Cawley Company if the company discontinues the Stunner product line. (Hint: Allocate the $299,900 common costs to the two remaining product lines based on their relative sales.) (Round answers to the nearest whole dollar, e.g. 5,275.)