D) $14,000 increase. 6) Bingham Company manufactures and sells Product J. Results for last year for the manufacture and sale of Product J are as follows: Sales (10,000 units at $200 each) $2,000,000 200 Less: Costs; $960,000 Variable Production Costs $300,000 Sales Commissions-15% of Sales $300,000 Salaries of Line Supervisors $180,000 Traceable Fixed Factory Overhead (Allocated to product on the Basis of Square Meters Occupied) $170,000 Total Cost $1,910,000 Operating Income (Loss) $90,000 Bingham Company anticipates no change in the operating result for Product J in the foreseeable future if the product is produced. Bingham is re- examining all of its products and is trying to decide whether or not to discontinue the manufacture and sale of Product J. The company's total fixed factory overhead cost would not be affected by this decision. Version 1