Ceradyne Village sells home, and office furniture. Currently the home product line takes up approximately 50 percent of the companys retail floor space. The president of Ceradyne Village is trying to decide whether the company should continue offering office furniture or concentrate on home furniture. Below is a product line income statement for the company. If office furniture is dropped, salaries and other direct fixed costs can be avoided. In addition, sales of home furniture can increase by 16 percent without affecting direct fixed costs. Allocated fixed costs are assigned based on relative sales.

			Home Furniture		Office Furniture		Total
Sales			$ 1,405,000		$ 1,081,850		$ 2,486,850
Less cost of goods sold			913,250		786,800		1,700,050
Contribution margin			491,750		295,050		786,800
Less direct fixed costs:
	Salaries		177,030		177,030		354,060
	Other		59,010		59,010		118,020
Less allocated fixed costs:
	Rent		12,950		9,748		22,698
	Insurance		3,080		2,745		5,825
	Cleaning		3,670		3,193		6,863
	Presidents salary		74,650		59,131		133,781
	Other		7,070		5,786		12,856
Net income / (loss)			$ 154,290		$( 21,593)		$ 132,697

Determine whether Ceradyne Village should discontinue the office furniture line and the financial benefit (cost) of dropping it. (Round answer to 0 decimal places, e.g. 5,275.)

Net income without Office Furniture is $_______ enter net income without office furniture in dollars . The company select an option should drop or should not drop the Home Office Furniture pr