Question $1(1$ point$)$

The management of Woznick Corporation has been concerned for some time with the financial performance of its product V$86$O and has considered discontinuing it on several occasions. Data from the company's accounting system for this product for last year appear below:

Sales

Variable expenses

Fixed manufacturing expenses

Fixed selling and administrative expenses

In the company's accounting system all fixed expenses of the company are fully allocated to products. Further investigation has revealed that $$30,000$ of the fixed manufacturing expenses and $$13,000$ of the fixed selling and administrative expenses are avoidable if product V$86$O is discontinued.

According to the company's accounting system, what is the net operating income earned by product V$86$O$?$ Include all costs in this calculationwhether relevant or not.

$\backslash$table$[[$a$,$$$78,000$