HiTech manufactures two products: Regular and Super. The results of operations forthe most recent year follow. Regular Super Total Units 16,000 4,000 20,000 Sales $416,000 $720,000 $1,136,000 Less: Cost of goods sold 336,000 432,000 768,000 Gross margin $80,000 $288,000 $368,000 Less: Selling expenses 80,000 250,000 330,000 Operating income $0 $38,000 $38,000 Fixed manufacturing costs included in cost of goods sold amount to $2 per unit forRegular and $30 per unit for Super. Variable selling expenses are $3 per unit forRegular and $30 per unit for Super remaining selling amounts are fixed. HiTech wants to drop the Regular product line. If the line is dropped, company widefixed manufacturing costs would fall by 10% because there is no alternative use of thefacilities. What would be the impact on operating income if Regular is discontinued?