Consider the following portion of a segmented income statement for the year ended December 31, 2018. Assume that the fixed expenses of Division KCF include $30,000 of direct fixed expenses and that the discontinuance of the department will not affect the sales of the other departments.

Division KCF:
Net Sales	$ 100,000
Prime Cost	35,000
Variable OH	25,000
Fixed OH	50,000

What would be the effect on the firms Operating Income if Division KCF were discontinued