Boris Company has multiple business units. Unit B has the following information: sales revenue is $$300,000$; variable expenses are $$200,000$; fixed expenses are $$150,000.$ Fixed expenses$$which are mostly represented by shared capacity costs that are unavoidable $($e$.$g$.,$ rent, depreciation, etc.$)$are allocated evenly to the business units.

What is the effect on Boris Company as a whole if Unit B were eliminated?

Total profit would increase by $$50,000.$

Total profit would not change.

Total profit would decrease by $$100,000.$

Total profit would decrease by $$300,000.$