Diversified Products, Inc., has recently acquired a small publishing company that offers three books for sale -a cookbook, a travel guide, and a handy speller. Each book sells for $13. The publishing company's most recent monthly income statement is given below: Product Line Total Travel Handy Company Cookbook Guide Speller $350,000 $110,000 $170,000 70,000 Sales Expenses Printing costs Advertising General sales Salaries Equipment depreciation Sales commissions General administration Warehouse rent Depreciation office facilities 112,000 37,000 64,000 11,000 46,000 14,500 24,500 7,000 21,0006,60010,200 4,200 43,000 22,50010,000 10,500 8,7002,900 2,900 2,900 35,000 11,000 17,000 7,000 45,000 15,00015,000 15,000 6,8002,800 6,000 2,000 2,000 2,000 14,000 4,400 Total expenses 330,700 115,900 152,400 62,400 Net operating income (loss) $ 19,300 $ (5,900) $ 17,600 $ 7,600