ABC Company is considering eliminating its commercial division. . The company allocates fixed costs based on division sales. If the commercial division is dropped, $114,000 of the fixed costs allocated to it could be eliminated. Sales Variable costs Contribution margin Fixed costs Net income (Loss) Garden $686,000 386,900 299, 100 261,200 37,900 Farm $962,000 428,000 534,000 349,500 184,500 Commercial $ 734,000 663,800 70,200 301,400 (231,200) What would be the impact on ABC Company's operating income if the commercial division is eliminated? Multiple Choice $43,800 decrease $7.000 increase $43 800 increase