Whispering Winds Company makes three models of phasers. Information on the three products is given below:

$\backslash$table$[[,$Stunner,Double$-$Set,Mega$-$Power$],[$Sales$,$$$301,000,$$$451,500,$$$188,125$

Calculate the net income by product line and total for whispering winds company if the company discontinues the mega$-$power Product line. Allocate $292000$ common cost to the two remaining product line based in relative sales.