Penguin Window Company makes and sells three product lines-custom detailed windows, large standard windows, and small standard windows. The statement of operating income for the most recent period is shown below. (Click the icon to view the statement of operating income.) Requirement 1. Penguin uses a traditional cost accounting system. A process map was developed to describe this system. To aid in the company's analysis of its product mix strategy, you have been asked to determine operating income (loss) for each product line. Determine operating income (loss) for each product line. (Use a minus sign or parentheses for a gross deficit or a negative contribution to corporate expenses and profits. Round the percents to four decimal places (X.XXXX%) and round the final answer to the nearest whole dollar.) Custom Detail C Large Std. L Small Std. Sales $ 307,900 Cost of goods sold: Direct material N 47,800 50,000 Indirect production costs Total cost of goods sold Gross profit Selling and administrative expenses: Commissions 97,800 210,100C 14.800 I T Commissions Distribution to warehouses 14,800 10,900 25,700 cal selling and admin. expense ntribution to corporate expenses and profits $ 184,400 allocated expenses Administrative salaries 8,200 4,500 Other administrative expenses 12,700 $ 171,700 erating income before taxes Data Table Penguin Window Company Statement of Operating Income Total Sales $ 307,900 Cost of goods sold: Direct material 47,800 50,000 97,800 Indirect production costs Gross profit Selling and administrative expenses: $ 210,100 Commissions 14,800 10,900 25,700 $ 184,400 Distribution to warehouses Income before unallocated expenses Unallocated expenses Administrative salaries 8,200 4,500 Other administrative expenses 12,700 $ 171,700 Operating income before taxes