The Mansfield Company manufactures and sells two lines of fishing rods. During the most recent accounting period, the Pro lne and the Novice line sold 15.000 and 2.000 units, The company's most recent financial statements are shown below Pro Novice Sales S 900.000 S 240,000 Less cost of goods sold 600,000 135.000 Unit-level production cost Depreciation, production equipment 125.000 50.000 S 175.000 55.000 Gross margin Less operating expenses: 65.000 40,000 Unit-level se ling and admin. Costs Corporate-level facility expenses (fixed) 36,000 36.000 Net income (loss) 90000 S 46 000)