The Mansfield Company manufactures and sells two lines of fishing rods. During the most recent accounting period, the Pro line and the Novice line sold 17,600 and 4,600 units, respectively. The company's most recent financial statements are shown below:

	Pro				Novice
Sales	$	1,056,000			$	552,000
Less cost of goods sold:
Unit-level production cost		704,000				310,500
Depreciation, production equipment		164,000				115,000
Gross margin	$	188,000			$	126,500
Less operating expenses:
Unit-level selling and administrative costs		46,500				149,500
Corporate-level facility expenses (fixed)		42,240				42,240
Net income (loss)	$	99,260			$	(65,240	)

Based on this information, the company should: