Half Moon, Inc. is a yoga mat manufacturer located in Portland, Oregon. The company has two product lines: Restorative and Power. The following information relates to its first year of operations:

	Restorative	Power
Unit Sales Price	$180	$95
Variable Cost Percentage	70%	65%
Traceable Fixed Costs	$260,000	$118,000

During the year, 12,000 units of Restorative and 10,500 units of Power were sold. Total common fixed costs of $90,000 were allocated to the product lines based on their respective percentage of total unit sales.

Based on the above data, on which amounts should the performance of the two product lines be judged?

A.

Restorative $340,000; Power $169,125

B.

Restorative $1,252,000; Power $530,375

C.

Restorative $388,000; Power $231,125

D.

Restorative $680,000; Power $494,500

E.

Restorative $1,852,000; Power $817,500