Nutall Corporation is considering dropping product N28X. Data from the company's accounting system appear below: Sales $ 620,000 Variable expense $ 255,000 Fixed manufacturing expenses $ 236,000 Fixed selling and administrative expense $ 184,000 All fixed expenses of the company are fully allocated to products in the company's accounting system. Further investigation has revealed that $193,500 of the fixed manufacturing expenses and $108,500 of the fixed selling and administrative expenses are avoidable if product N28X is discontinued.