The cost accountant for Bruin Manufacturing, Inc., has prepared the following analysis of the profitability of each of the firms three products. All fixed costs are allocated costs and are not related to specific products.

	Item 101			Item 102			Item 103				Total
Sales	$	61,000.00		$	64,800.00		$	88,200.00			$	214,000.00
Cost of goods sold		28,900.00			33,200.00			66,000.00				128,100.00
Gross profit	$	32,100.00		$	31,600.00		$	22,200.00			$	85,900.00
Operating expenses		12,400.00			11,100.00			25,200.00				48,700.00
Net income (loss)	$	19,700.00		$	20,500.00		$	(3,000.00	)		$	37,200.00
Units sold		1,220			1,620			2,520
Sales price per unit	$	50		$	40		$	35
Variable cost of goods
sold per unit	$	22		$	18		$	23
Variable operating
expenses per unit	$	6		$	5		$	7