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 15,800 and 2,800 units, respectively. The company's most recent financial statements are shown below: Sales Less cost of goods sold: Unit-level production cost Depreciation, production equipment Gross margin Less operating expenses: Unit-level selling and administrative costs Corporate-level facility expenses (fixed) Net income (loss) Based on this information, the company should: Pro $948,000 Novice $336,000 632,000 189,000 137,000 70,000 $179,000 $ 77,000 42,000 91,000 37,920 37,920 $ 99,080 $(51,920)