The management of Bonga Corporation is considering dropping product D$74$F$.$ Data from the company's accounting system for this product for last year appear below:

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 D$74$F is discontinued.

According to the company's accounting system, what is the net operating income $($loss$)$ earned by product D$74$F$?$ Include all costs in this calculation$$whether relevant or not.

Multiple Choice

$$78,000$

$($$$521,000)$

$$521,000$

$($$$78,000)$