Ya9-oD3 Company produces three products, R, E, and M. The following information is available for Ya9-oD3 Company's most recent month of operations : Ya9-OD3 Company: Sales revenue ... $846, 000 Total fixed costs $320, 000 Contribution margin ratio .. 43% Product R: Sales revenue $386, 000 Variable costs .. $202, 000 Traceable fixed costs ... $124, 000 Product E: Variable costs ... $ 57, 000 Traceable fixed costs .... $ 39, 000 Product M: Sales revenue .. $291, 000 Traceable fixed costs ... $ 47, 000 Calculate the net income reported by Ya9-oD3 Company during the most recent month