Little Cory Corporation is considering dropping product G41O. Data from the company's accounting system appear below: Sales $450,000 Variable expenses $185,000 Fixed manufacturing expenses $149,000 Fixed selling and administrative expenses $113,000 All fixed expenses of the company are fully allocated to products in the company's accounting system. Further investigation has revealed that $117,000 of the fixed manufacturing expenses and $46,000 of the fixed selling and administrative expenses are avoidable if product G41O is discontinued. Required: a. According to the company's accounting system, what is the net operating income earned by product G41O