Lawler Manufacturing Co. has three divisions which are in competition with each other, selling slightly different products. Annual results (including per unit sales) show. Division A Division 8 Division C Sales 6,000@ $20 10,000@$18 14.000@$15 Var, cost $8 per unit $6 per unit $8 per unit Fixed cost $11,000 $48,000 $15,000 The company believes that if it drops Division A. sales of Division B will increase by 3000 units and sales of Division C will increase by 2000 units. Analysis reveals that $6,000 of fixed costs relating to Division A are avoidable for the company if Division A is closed. The incremental effect on the income of the company if it closes Division A will be: Select one: a. A decrease of $16,000 b. An increase of $50,000 c. A decrease of $22,000 d. A decrease of $66,000 e. A decrease of $72,000