Tri Town Village sells home, and office furniture. Currently the home product line takes up approximately 50 percent of the companys retail floor space. The president of Tri Town Village is trying to decide whether the company should continue offering office furniture or concentrate on home furniture. Below is a product line income statement for the company. If office furniture is dropped, salaries and other direct fixed costs can be avoided. In addition, sales of home furniture can increase by 15 percent without affecting direct fixed costs. Allocated fixed costs are assigned based on relative sales.

			Home Furniture		Office Furniture		Total
Sales			$1,440,000		$1,108,800		$2,548,800
Less cost of goods sold			936,000		806,400		1,742,400
Contribution margin			504,000		302,400		806,400
Less direct fixed costs:
	Salaries		176,400		176,400		352,800
	Other		55,440		55,440		110,880
Less allocated fixed costs:
	Rent		13,820		11,112		24,932
	Insurance		3,690		2,824		6,514
	Cleaning		4,280		3,057		7,337
	Presidents salary		76,080		61,786		137,866
	Other		6,960		5,372		12,332
Net income / (loss)			$167,330		$(13,591)		$153,739

Determine whether Tri Town Village should discontinue the office furniture line and the financial benefit (cost) of dropping it. (Round answer to 0 decimal places, e.g. 5,275.)

Net income without Office Furniture is $enter net income without office furniture in dollars . The company select an option should not dropshould drop the Home Office Furniture product line.