Oriole Company has three product lines. Its only unprofitable line is Corn Nuts, the results of which appear below for 2022:

Sales

$1430000

Variable expenses

940000

Fixed expenses

600000

Net loss

$ (110000)

If this product line is eliminated, 30% of the fixed expenses can be eliminated. How much are the relevant costs in the decision to eliminate this product line?

$1540000

$1120000

$1360000

$180000