A company has two departments, Woman and Men. The company's most recent monthly contribution format income statement follows: Sales Variable expenses Contribution Margin Fixed Expenses Net operating income (loss) Department Total Woman Men $4,200,000 $3,000,000 $1,200,000 2,000,000 1,500,000 500,000 2,200,000 1,500,000 700,000 2,200,000 1,300,000 900,000 0 200,000 (200,000) A study indicates that $100,000 of the fixed expenses being charged to the Mens Department are sunk costs or allocated costs that will continue even if the Mens Department is dropped. In addition, the elimination of the Adults Department will result in a 20% decrease in the sales of the Womans Department. If the Mens Department is dropped, what will be the effect on the net operating income of the company as a whole? a. decrease by 200,000 b. increase by 210,000 c. decrease by 210,00 d. decrease by 190,00 e. increase by 180,000