Drishti Meditate to Elevato is a wholesaler of gear to yoga studion. The company toll three product linos: Ujayl. Drisht, and Tupas. A traditional departmental income statement for the year ended 12.31 20 is shown below Ujjayi Tapas Sales Revenue $80,000 $30,000 $37,500 (Cost of Goods Sold) (65.000) (9.000) (20.250) Gross Profit 15,000 21,000 17.250 (Operating Expenses) (20.000) (15.000) (7.375) Operating Income $(5,000) $6,000 $9,875 40% of the cost of goods sold for each product line in variable. The remaining cost of goods sold for each product line consists of traceable fixed costs. The operating expenses for each product line include $6,000 of common fixed costs. The remaining operating expenses consist of traceable fixed costs. Due to profitability concerns, management is considering dropping the Ujay product line, jayi is dropped, the freed up capacity would be used to expand Tapas operations. As a result, Topan's sales volume would increase by 10%, and its traceable fixed costs would increase by 2,000 due to the cost of expansion. The loss of Ujjayi and the expansion of Tapas would result in a 5% decrease in Draht's sales volume What would be the annual change in operating income Ubay is dropped? OA. Increase of 53,067.60 O B. increase of $4,620.00 OC. decrease of $5,442 50 OD. decrease of $1,380.00 E increase of $15,987.50