Armadillo Company has three product lines. Recent financial results for its only unprofitable product line appear below. Sales $16,700 11,400 Variable expenses Fixed expenses 9,200 If this product line is eliminated, 60.00% of the fixed expenses can be eliminated. What will be the incremental effect on net income (positive or negative) if this product is eliminated? Decrease of $220 Increase of $220 Increase of $3,900 Decrease of $3,900