Nutall Corporation is considering dropping product N28X. Data from the company's accounting system appear below: Sales $ 720,000 Variable expense $ 331,000 Fixed manufacturing expenses $ 255,000 Fixed selling and administrative expense $ 203,000 All fixed expenses of the company are fully allocated to products in the company's accounting system. Further investigation has revealed that $198,500 of the fixed manufacturing expenses and $113,500 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.)