Duvel Ltd. currently manufactures three products: X, Y, and Z. Results from the previous fiscal year for these products are presented below:

	Product X	Product Y	Product Z
Sales - units	7417	5184	9686
Sales price per unit	$80	$44	$61
Variable cost per unit	$57	$30	$31
Fixed costs	$90700	$50893	$156217

Duvel is considering eliminating Product Y in order to focus their efforts on its other two products.

The discontinuation of Product Y is expected to cause the following changes:

	A 19% increase in the production and sales of Product X
	A 6% decrease in the production and sales of Product Z
	61% of the fixed costs of Product Y will be eliminated

What is the incremental (change in) income of the company if Product Y is discontinued?

Select one:

a. $-34414

b. $-26554

c. $-57599

d. $46022