The management of Kabanuck Corporation is considering dropping product V41B. Data from the company's accounting system appear below:
| Sales |
$927,000 |
| Variable expenses |
$406,000 |
| Fixed manufacturing expenses |
$341,000 |
| Fixed selling and administrative expenses |
$248,000 |
|
All fixed expenses of the company are fully allocated to products in the company's accounting system. Further investigation has revealed that $208,000 of the fixed manufacturing expenses and $119,000 of the fixed selling and administrative expenses are avoidable if product V41B is discontinued.
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According to the company's accounting system, what is the net operating income earned by product V41B? Include all costs in this calculation-whether relevant or not.