If the ceiling fixture eliminated, what would be the impact on operating income of the company?

Winchester Lighting Store "We can't continue to lose money like that," the president of Winchester Lighting told the staff. He had called an emergency meeting after the vice president of operations gave him a preliminary sales report he had put together after talking to his division managers. Ceiling fixtures was showing a big loss and the president was anxious to eliminate that product line to improve net income. Floor ceiling Table Lamps Fixtures Lamps Total Sales 600,000 450,000 370,000 1,420,000 Variable expenses 270,000 292,500 192,400 754,900 Contribution margin 330,000 157,500 177,600 665,100 Fixed expenses * Advertising 16,000 13,500 12,000 41,500 * Insurance 8,333 6,944 2,222 17,500 Rent 84,507 63,380 52,113 200,000 Salaries 72,000 46,000 50,000 168,000 Utilities 30,000 25,000 8,000 63,000 Other costs 60,845 45,634 37,521 144,000 271,685 200,459 161,856 634,000 Net income 58,315 (42,959) 15,744 31,100