Sipacore Village sells home, and office furniture. Currently the home product line takes up approximately 50 percent of the companys retail floor space. The president of Sipacore Village is trying to decide whether the company should continue offering office furniture or concentrate on home furniture. Below is a product line income statement for the company. If office furniture is dropped, salaries and other direct fixed costs can be avoided. In addition, sales of home furniture can increase by 15 percent without affecting direct fixed costs. Allocated fixed costs are assigned based on relative sales.

Sales			$1,430,000		$1,101,100		$2,531,100
Less cost of goods sold			929,500		800,800		1,730,300
Contribution margin			500,500		300,300		800,800
Less direct fixed costs:
	Salaries		180,180		180,180		360,360
	Other		60,060		60,060		120,120
Less allocated fixed costs:
	Rent		14,190		11,603		25,793
	Insurance		3,220		2,816		6,036
	Cleaning		3,590		2,965		6,555
	Presidents salary		71,120		58,418		129,538
	Other		6,300		4,961		11,261
Net income / (loss)			$161,840		$(20,703)		$141,137

Determine whether Sipacore Village should discontinue the office furniture line and the financial benefit (cost) of dropping it. (Round answer to 0 decimal places, e.g. 5,275.)

Net income without Office Furniture is "$enter" net income without office furniture in dollars .

The company select an option should drop OR should not drop the Home Office Furniture product line.