Richetti Unlimited produces and sells three lines of carpet: economy, standard, and deluxe. Jeff Choi, the chief financial officer of the company, has prepared the following report on the profitability in the past year. In the report, fixed costs are allocated based on yards of carpet.

Yards of carpet 29,600 44,400 74,000 148,000 Sales $321,000 $706,000 $1,546,600 $2,573,600 Less variable costs (dye, yarn, labor, etc.) 172,100 423,800 919,700 1,515,600 Less xed costs (depreciation, supervisory salaries, etc.) 163,760 245,640 409,400 818,800 Prot (loss) $(14,860) $36,560 $217,500 $239,200