A company is considering eliminating one of its products. The summarized income statement for the product (Product 101) is as follows: Sales Variable costs Contribution margin Fixed costs Operating loss $2088835 1677510 $411325 947562 -$536237 If the product 101 is dropped, the sales of product 108 will increase by 19%. Product 108's sales are $2788799 and its contribution margin ratio is 39%. Of the $947562 of Product 101's fixed costs, only $115545 of costs are avoidable. What is the incremental benefit (cost) to the company it' Product 101 is dropped? Select one: a. $-89130 b. $742887 c. $-411325 d. $-204675