Boots Plus has two product lines: Hiking boots and Fashion boots. Income statement data for the most recent year follow:

	Total	Hiking	Fashion
Sales revenue	$480,000	$340,000	$140,000
Variable expenses	355,000	235,000	120,000
Contribution margin	125,000	105,000	20,000
Fixed expenses	76,000	38,000	38,000
Operating income (loss)	$49,000	$67,000	$(18,000)

Assuming fixed costs remain unchanged, how would discontinuing the Fashion line affect operating income?

A.

Increase in total operating income of $132,000

B.

Decrease in total operating income of $78,000

C.

Increase in total operating income of $29,000

D.

Decrease in total operating income of $20,000