14) Boots Plus has two product lines: Hiking boots and Fashion boots. Income statement data for the most recent year follow: Total Hiking Fashion Sales revenue $500,000 $360,000 $140,000 Variable expenses 375,000 255,000 120,000 Contribution margin 125,000 105,000 20,000 Fixed expenses 80,000 40,000 40,000 Operating income (loss) $45,000- 2000 $65,000 -$20,000 A) Increase $10,000 B) Decrease $49,000 C) Increase $54,000 D) Increase $99,000