Sales $932,000 Variable expenses $411,000 Fixed manufacturing expenses $346,000 Fixed selling and administrative expenses $253,000 All fixed expenses of the company are fully allocated to products in the company's accounting system. Further investigation has revealed that $213,000 of the fixed manufacturing expenses and $124,000 of the fixed selling and administrative expenses are avoidable if product C11B is discontinued. According to the company's accounting system, what is the net operating income earned by product C11B? $521,000 $78,000 $(521,000) $(78,000)