Golden 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 Golden 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			$1,430,000		$1,101,100		$2,531,100
Less cost of goods sold			929,500		800,800		1,730,300
Contribution margin			500,500		300,300		800,800
Less direct fixed costs:
	Salaries		180,180		180,180		360,360
	Other		55,055		55,055		110,110
Less allocated fixed costs:
	Rent		12,950		11,177		24,127
	Insurance		3,460		2,380		5,840
	Cleaning		3,830		3,321		7,151
	Presidents salary		72,220		54,260		126,480
	Other		6,980		4,948		11,928
Net income / (loss)			$165,825		$(11,021)		$154,804

Determine whether Golden 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 $_____________net income without office furniture in dollars . The company select an option (should or should not) drop the Home Office Furniture p