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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 $12. The publishing company's most recent monthly income statement is given below: Product Line Handy Total Travel Company Cookbook Guide Speller 310,000 94,000 154,000 62,000 Sales Expenses: Printing costs 104,000 29,000 63,200 11,800 Advertising 38,000 13,700 20,500 3,800 General sales 18,600 5,640 9,240 3,720 Salaries 35,000 20,000 9,200 5,800 Equipment depreciation 6,300 2,100 2,100 2,100 Sales commissions 31,000 9,400 15,400 6,200 42,600 14,200 14,200 14,200 General administration Warehouse rent 12,400 3,760 6,160 2,480 Depreciation office facilities 3,600 1,200 1,200 1,200 Total expenses 291,500 99,000 141,200 51.300 18,500 (5,000) 12,800 10,700 Net operating income (loss)