A condensed income statement for Gilbert, Incorporated follows:

Products	F	G	H	Total
Sales (total)	$290,000	$189,000	$410,000	$889,000
Total Unit-Level Costs	(156,000)	(161,800)	(218,000)	(535,800)
Contribution Margin	134,000	27,200	192,000	353,200
Company-Wide Facility-Level Costs	(26,800)	(31,800)	(58,000)	(116,600)
Income (Loss)	$107,200	$(4,600)	$134,000	$236,600

Gilbert's management is considering whether to eliminate manufacturing product G at the beginning of the next year. The elimination will have no effect on the sales or unit-level costs of products F and H. The change in income that would result from eliminating product G is

$4,600 increase

$27,200 decrease

$31,800 increase

$4,600 decrease

Please show the steps as I got this wrong and keep getting the wrong answer.