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

Sales	$	790,000
Variable expense	$	376,000
Fixed manufacturing expenses	$	262,000
Fixed selling and administrative expense	$	210,000

All fixed expenses of the company are fully allocated to products in the company's accounting system. Further investigation has revealed that $202,000 of the fixed manufacturing expenses and $117,000 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.)