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

Sales $ 660,000

Variable expense $ 285,000

Fixed manufacturing expenses$ 244,000

Fixed selling and administrative expense $ 192,000

All fixed expenses of the company are fully allocated to products in the company's accounting system. Further investigation has revealed that $195,500 of the fixed manufacturing expenses and $110,500 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.)