98.

The following information is for X Company's two products - A and B:

	Product A	Product B
Revenue	$95,000	$92,000
Variable Costs	56,050	55,200
Fixed costs	$53,050	$32,830
Profit	$-14,100	$3,970

$10,610 of Product A's fixed costs are directly related to Product A; $5,581 of Product B's fixed costs are directly related to Product B. All other fixed costs are allocated to the individual products. X Company is considering droping Product A because of its reported loss

If it drops Product A, what will be the effect on firm profits?

A: $-14,510

B: $-18,138

C: $-22,672

D: $-28,340

E: $-35,425

F: $-44,281