If Germain Appliances can eliminate fixed costs of $34,000 and increase the sale of Toasters by 6300 units at a selling price of $30 per unit and a contribution margin of $12 per unit, then discontinuing the Microwaves should result in what difference in total operating income?

toaster microwave total

sales revenue $620,000 $255,000 $875,000

variable expenses $440,000 $210,000 $650,000

contribution margin $180,000 $45,000 $225,000

fixed expenses $75,000 $75,000 $150,000

contribution margin (loss) $105,000 $(30,000) $75,000