Harry Inc. has two divisions, A and B. The income statement of the previous year is as follows: Sales Variable costs Contribution Margin Fixed Costs (allocated) Operating Income A B Total $560,100 $336,100 $896,200 176, 100 174,100 350,200 384,000 162,000 546,000 284,475 170,825 455,300 $ 99,525 $ (8,825) $ 90,700 Assuming fixed costs are unavoidable, how much would Harry's operating income be if Division B was dropped