$18)$Sammy Company is considering eliminating its Commercial division. The company allocates fixed costs based on division sales. If the Commercial division is dropped, all of its variable costs are avoidable, and $$105,000$ of its fixed costs are avoidable. The impact on Sammy$$s operating income from eliminating the commercial division would be:$$Sales

Variable costs

Contribution margin

Fixed costs

Net income $($loss$)$

A$.$ $$8,300$ decrease

B$.$ $$15,000$ increase

C$.$ $$52,800$ increase

D$.$ $$5,000$ increase

E$.$ $$52,800$ decrease

Garden

$ $688,000$

$377,900$

$310,100$

$252,200$

$57,900$

Farm

$ $935,000$

$419,000$

$516,000$

$340,500$

$175,500$

Commercial

$ $707,000$

$654,800$

$52,200$

$270,500$

$(218,300)$