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 15,200 and 2,200 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 Less operating expenses: Gross margin Unit-level selling and administrative costs Corporate-level facility expenses (fixed) Net income (loss) Based on this information, the company should: Pro $912,000 Novice $264,000 608,000 128,000 148,500 55,000 $176,000 $ 60,500 40,500 71,500 36,480 36,480 $ 99,020 $(47,480)