Crash Sports, Inc. has two product linesbatting helmets and football helmets. The income statement data for the most recent year is as follows:

	Total	Batting Helmets	Football Helmets
Sales revenue	$1,050,000	$700,000	$350,000
Variable costs	(530,000)	(250,000)	(280,000)
Contribution margin	$520,000	$450,000	$70,000
Fixed costs	(170,000)	(80,000)	(90,000)
Operating income (loss)	$350,000	$370,000	($20,000)

If $50,000 of fixed costs will be eliminated by dropping the football helmets line, how will dropping football helmets affect operating income of the company?

A. Operating income will decrease by $20,000. B. Operating income will increase by $50,000. C. Operating income will decrease by $90,000. D. Operating income will increase by $70,000.