The income statement for Offsuit Online Real Estate Training is presented below. The management team at the real estate training company not pleased with the performance of their residential real estate training line and is considering dropping it. A cost study of the residential training line has revealed that $44,792 of the Selling and $26,543 of the Administrative fixed expenses cannot be avoided if the residential real estate training line is dropped. What are the total relevant expenses the Offsuit should consider if they decide to drop the Residential segment of their business? Round your answer to the nearest whole dollar. Total Residential Commercial Sales Revenue $527000 $185000 $342000 Variable Costs 112000 34000 78000 Contribution Margin 415000 151000 264000 Fixed Costs: Selling 185000 88000 97000 Administrative 203000 94000 109000 Total Fixed Expenses 388000 182000 206000 Operating Income (Loss) $27000 $(31000) $58000