Birmingham Company manufactures and sells a product Product ). Results for last year for the manufacture and sale of Product J are as follows: 1,600,000 Sales: 10,000 units at $160 each Less costs: Variable production costs 950,000 Sales commissions: 15% of sales 240,000 Salaries of line supervisors 195.000 Traceable fixed advertising expense 180,000 Fixed general factory overhead (allocated to products on the basis of square feet occupied 170,000 Total costs 1.735.000 Net loss $(135.000) Birmingham Company anticipates no change in the operating result for Product in the foreseeable future if the product is produced. Birmingham is reexamining all of its products and is trying to decide whether to discontinue the manufacture and sale of Product J. The company's total food factory overhead cost would not be affected by this decision Assume that discontinuing the manufacture and sale of Product will not affect the sale of other products. If the company discontinues Products, the change in annual net income due to this decision will be a O $35.000 decrease 3745,000 increase $170.000 de $315,000 decrease