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 $10. The publishing company's most recent monthly income statement is given below: Product Line Total Travel Handy Company Cookbook Guide Speller Sales 345,000 116,000 164,000 65,000 Expenses Printing costs 116,000 41,000 64,400 10,600 Advertising 36.000 16,000 16,500 3,500 General sales 20,700 6,960 9,840 3,900 31,000 16,000 10.400 4,600 Equipment depreciation 9,900 3,300 3,300 3,300 Sales commissions 34,500 11,600 16.400 6,500 General administration 46,200 15,400 15,400 15,400 Warehouse rent 13,800 4,640 6,560 2,600 Depreciation office facilities 7,200 2,400 2,400 2,400 Total expenses 315,300 117.300 145,200 52,800 29,700 (1,300) 18,800 12,200 Net operating income (loss)