17. A study has been conducted to determine if Product A should be dropped. Sales of the product total $400,000 per year; variable expenses total $270,000 per year. Fixed expenses charged to the product total $160,000 per year. The company estimates that $70,000 of these fixed expenses isn't avoidable even if the product is dropped. If Product A is dropped, what would happen to the company's overall net operating income? O O O O A. Decrease by $30,000 per year B. Increase by $40,000 per year C. Increase by $30,000 per year D. Decrease by $40,000 per year