17. The Samir Fan Company is considering the addition of a new model fan, the F-27, to its curren product lines. The expected cost and revenue data for the F-27 fan are as follows: 4,000 units S58 Annual sales Unit selling price .. Unit variable costs: Production Selling... 534 $4 Avoidable fixed costs per year: Production Selling. $20,000 $30,000 $20,000 Allocated common costs per year If the F-27 model is added as a new product line, it is expected that the contribution margin of other product lines at Samir will drop by $7,000 per year. If the F-27 product line is added next year, the change in operating income should be: A) $23,000 increase B) $30,000 increase C) 3,000 increase D) $10,000 increase E) None of above. Page 9 of 13