A condensed income statement for Gilbert, Incorporated follows:

Products	F	G	H	Total
Sales (total)	$280,000	$188,000	$400,000	$868,000
Total Unit-Level Costs	(152,000)	(161,600)	(216,000)	(529,600)
Contribution Margin	128,000	26,400	184,000	338,400
Company-Wide Facility-Level Costs	(26,600)	(31,600)	(56,000)	(114,200)
Income (Loss)	$101,400	$(5,200)	$128,000	$224,200

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

Multiple Choice

$31,600 increase

$26,400 decrease

$5,200 increase

$5,200 decrease