Complete the table to compare the effects of dropping the ski line of products. Enter all amounts as positive numbers except for a net loss. If an amount is zero, enter "0". The cost data for the each department is shown below.

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Snowboards Skateboards Skis $175,000 $180,000 $160,000 Sales Less: variable expenses 70,000 36,000 56,000 Contribution margin $105,000 $144,000 S104,000 Less: fixed expenses: $61,250 $63,000 $64,000 Salaries Depreciation 14,000 27,000 32,000 4,000 Advertising 9,000 48,000 Net income (loss) $25,750 $45,000 S-40,000