Bonita Industries produces three versions of baseball bats: wood, aluminum, and hard rubber. A condensed segmented income statement for a recent period follows:

	Wood		Aluminum		Hard Rubber		Total
Sales	$450000		$150000		$65000		$665000
Variable expenses	300000		90000		58000		448000
Contribution margin	150000		60000		7000		217000
Fixed expenses	75000		35000		22000		132000
Net income (loss)	$75000		$ 25000		$(15000)		$85000

Assume none of the fixed expenses for the hard rubber line are avoidable. What will be total net income if the line is dropped

• A.

  $78000

• B.

  $100000

• C.

  $130000

• D.

  $90000