DM Corporation has provided you with the following budgeted income statement for one of its products: Sales revenue $ 700 comma 000 Variable costs (430 comma 000) Contribution margin $ 270 comma 000 Fixed costs (310 comma 000) Operating loss $(40 comma 000) DM has just encountered environmental problems with the product and will be forced to drop the product line altogether. DM will be able to eliminate 60% of the fixed costs. What will be the impact on operating income of the company? Operating income will increase by $ 84 comma 000. B. Operating income will increase by $ 186 comma 000. C. Operating income will decrease by $ 186 comma 000. D. Operating income will decrease by $ 84 comma 000.