Cullumber Corporation makes mattresses in three sizes: twin, queen and king. Twin mattresses have shown a loss for several years, similar to the operating loss shown below:

		Twin		Queen		King
Sales		$175000		$275000		$305000
Variable costs		80000		159000		185000
Contribution margin		95000		116000		120000
Fixed costs		105000		105000		105000
Operating income		($10000)		$11000		$15000

None of the fixed costs are avoidable. What will be the total operating income for the corporation if twin mattresses are discontinued?

$26000 profit

$121000 profit

$36500 loss

$79000 loss