Gion Company is considering eliminating its windows division, which reported an operating loss for the recent year of $115,000. Division sales for the year were $1,210,000 and its variable costs were $1,075,000. The fixed costs of the division were $260,000. If the windows division is dropped, 55% of the fixed costs allocated to it could be eliminated. The impact on Gion's operating income from eliminating this business segment would be: 0 $8,000 increase 0 $8,000 decrease 0 $18,600 decrease 0 $143,000 increase 0 $143,000 decrease