Clarington Company makes three models of phasers. Information on the three products is given below: Sales Variable expenses Contribution margin Fixed expenses Net income Stunner $304,000 154,500 149,500 121,000 $28,500 Double-Set $456,000 201,000 255,000 221,900 $33,100 Mega-Power $190,000 142,500 47,500 88,500 ($41,000) Fixed expenses consist of $297,000 of common costs allocated to the three products based on relative sales, and additional fixed expenses of $29,600 (Stunner), $75,700 (Double-Set), and $29,100 (Mega-Power). The common costs will be incurred regardless of how many models are produced. The other fixed expenses would be eliminated if a model is discontinued. John Liu, an executive with the company, feels the Mega-Power line should be discontinued to increase the company's net income. (a) Calculate current net income for Clarington Company. Current net income $ $