Southern GmbH manufactures two products, Regular and Super. The results of operations from the most recent year are as follows: Regular Super Total Units 5,000 3,400 8,400 Sales $150,000 $816,000 $966,000 Less: Cost of Goods Sold $100,000 $408,000 $508,000 Gross Margin $50,000 $408,000 $458,000 $50,000 $163,200 $213,200 Less: Selling Expenses Operating Income $0 $244,800 $244,800 Fixed manufacturing costs included in cost of goods sold amount to $3 per unit for Regular and $21 per unit for Super; other manufacturing costs are variable. Variable selling expenses are $4 per unit for Regular and $24 per unit for Super; remaining selling expense amounts are fixed. Southern wants to drop the Regular product line. If the line is dropped, company-wide fixed manufacturing costs would fall by 15%. If Regular is discontinued, operating income would by $ (enter for amount if no change)