Penguin Window Company makes and sells three product lines—custom detailed windows, large standard windows, and small standard windows. The statement of operating income for the most recent period is shown below.

Penguin uses a traditional cost accounting system. A process map developed to describe this system is shown in Exhibit 4-17. To aid in the company’s analysis of its product mix strategy, you have been asked to determine operating income (loss) for each product line. Use a format similar to Exhibit 4-3 on page 130 in the text.

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Penguin Window Company Statement of Operating Income Total Sales $307,900 Cost of goods sold $47,800 50,000 Direct material Indirect production costs 97,800 Gross profit Selling and administrative expenses: 210,100 14,800 10,900 Commissions Distribution to warehouses 25,700 184,400 Income before unallocated expenses Unallocated expenses 8,200 4,500 Administrative salaries Other administrative expenses 12,700 S 171,700 Operating income before taxes