A study has been conducted to determine if one of the departments in Tempest Corporation should be discontinued. The contribution margin in the department is $60,000 per year. Fixed expenses charged to the department are $75,000 per year. It is estimated that $45,000 of these fixed expenses could be eliminated if the department is discontinued. These data indicate that if the department is discontinued, the company's overall net operating income would: decrease by $26,000 per year increase by $26,000 per year decrease by $15,000 per year increase by $15,000 per year