Nutall Corporation is considering dropping product N28X. Data from the company's accounting system appear below:

Sales	$	610,000
Variable expense	$	246,000
Fixed manufacturing expenses	$	234,000
Fixed selling and administrative expense	$	182,000

All fixed expenses of the company are fully allocated to products in the company's accounting system. Further investigation has revealed that $193,000 of the fixed manufacturing expenses and $108,000 of the fixed selling and administrative expenses are avoidable if product N28X is discontinued.

Required:
a.	According to the company's accounting system, what is the net operating income earned by product N28X? (Input the amount as a positive value.)

b-1.	What would be the effect on the company's overall net operating income of dropping product N28X? (Input the amount as a positive value.)

b-2.

Should the product be dropped?

	No
	Yes