All About Animals has two product lines: Cat food and Dog food. Contribution margin income statement data for the most recent year follow: Total Cat Food Dog Food Sales revenue $425,000 $340,000 $85,000 Variable expenses $62.000 $22,000 $40,000 Contribution margin $363,000 $318,000 $45,000 Fixed expenses $102,000 $50,000 $52,000 Operating income (loss) $261,000 $268,000 ${7,000) If $12,000 of fixed costs will be eliminated by discontinuing the Dog food line, how will operating income be affected? A. Increase $228,000 B. Increase $489,000 c. Decrease $57,000 D. Decrease $33,000