Duffy Dog 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 Duffy Dog 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 15 percent without affecting direct fixed costs. Allocated fixed costs are assigned based on relative sales. Home Furniture Office Furniture Total Sales $1,410,000 $1,085,700 $2,495,700 Less cost of goods sold 916,500 789,600 1,706,100 Contribution margin 493,500 296,100 789,600 Less direct fixed costs: Salaries 172,725 172,725 345,450 Other 54,285 54,285 108,570 Less allocated fixed costs: Rent 12,450 9,653 22,103 Insurance 3,590 2,626 6,216 Cleaning 4,290 3,255 7,545 Presidents salary 67,170 58,207 125,377 Other 6,630 5,149 11,779 Net income / (loss) $172,360 $(9,800) $162,560 Determine whether Duffy Dog 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 the Home Office Furniture product line.