1. a. Provide the missing data in the following table for a distributor of martial arts products: (Round Bravo's Turnover to 1 decimal place.)

B. The Regal Cycle Company manufactures three types of bicyclesa dirt bike, a mountain bike, and a racing bike. Data on sales and expenses for the past quarter follow:

		Total		Dirt Bikes		Mountain Bikes		Racing Bikes
Sales	$	300,000	$	90,000	$	150,000	$	60,000
Variable manufacturing and selling expenses		120,000		27,000		60,000		33,000
Contribution margin		180,000		63,000		90,000		27,000
Fixed expenses:
Advertising, traceable		30,000		10,000		14,000		6,000
Depreciation of special equipment		23,000		6,000		9,000		8,000
Salaries of product-line managers		35,000		12,000		13,000		10,000
Allocated common fixed expenses*		60,000		18,000		30,000		12,000
Total fixed expenses		148,000		46,000		66,000		36,000
Net operating income (loss)	$	32,000	$	17,000	$	24,000	$	(9,000)

*Allocated on the basis of sales dollars.

Management is concerned about the continued losses shown by the racing bikes and wants a recommendation as to whether or not the line should be discontinued. The special equipment used to produce racing bikes has no resale value and does not wear out.

What is the impact on net operating income by discontinuing racing bikes? (Decreases should be indicated by a minus sign.)