Studemeir Paint & Floors $($SPF$)$ is a retail store specializing in home improvement. The store has experienced net operating losses in its Other Flooring Products line during the last few periods. SPF$$s management team thinks that the store will improve its profitability if it stops carrying the Other Flooring Products line. The operating results from the most recent period are: Studemeir Paint $\backslash$& Floors $($SPF$)$ is a retail store specializing in home improvement. The store has experienced net operating losses in its Other Flooring Products line during the last few periods. SPF$\text{'}$s management team thinks that the store will improve its profitability if it stops carrying the Other Flooring Products line. The operating results from the most recent period are:

SPF estimates that store operating expenses are approximately $\backslash (23\backslash \%\backslash )$ of revenues.

Harish Rana, SPF$\text{'}$s controller, states that while every sale has one purchase order, not every sales dollar requires or uses the same amount of store support activities. He conducts a preliminary investigation and his results and analysis are as follows:

Harish estimates activity$-$cost rates for each activity as follows:

Prepare a product$-$line profitability report for SPF under the current costing system.

Note: Loss amounts should be indicated by a minus sign. Round operating margin $($loss$)$ to $2$ decimal places $($i$.$e$.0\mathrm{.}2134$ should be entered as $\backslash (21\mathrm{.}34\backslash \%\backslash )).$

Prepare a product$-$line profitability report for SPF using the ABC information the controller provides.

Note: Loss amounts should be indicated by a minus sign. Round operating margin $($loss$)$ to $2$ decimal places $($i$.$e$.0\mathrm{.}2134$ should be entered as $\backslash (21\mathrm{.}34\backslash \%\backslash )).$ Round all other answers to nearest whole dollar.