Bison Company is considering eliminating its Chicken division. The company allocates fixed costs based on division sales. If the Chicken division is dropped, $100,000 of the fixed costs allocated to it could be eliminated. The impact on Bison's operating income from eliminating the Chicken division would be: Fish Sales Variable costs Contribution margin Fixed costs $678,000 372,900 305, 100 247,200 Beef Chicken $920,000 $ 692,000 414,000 649,800 506,000 42,200 335,500 252,400 57,900 Net Income (105) 170,500 (210,200)