3. Cambridge Roller Skates has three product lines-D, E, and F. The following information is available: Sales revenue Variable costs Contribution margin Fixed costs Operating income (loss) DEF $70,000 $50,000 $30,000 (30,000) (10,000) (12,000) $40,000 $40,000 $18,000 (20,000) (5,000) (25,000) $20,000 $35,000 $(7.000) The company is deciding whether to drop product line F because it has an operating loss. Assume that $21,000 of total fixed costs could be eliminated by dropping F. What effect would this decision have on operating income