Fabio Corporation is considering eliminating a department that has a contribution margin of $30,000 and $70,000 in fixed costs. Of the fixed costs, $12,000 cannot be avoided. The effect of eliminating this department on Fabio's overall net operating income would be: O a decrease of $40,000. O a decrease of $28,000. O an increase of $28,000. O an increase of $40,000