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 B Division C Sales 6,000@$22 10,000@$14 14,000@$18 Var. cost $10 per unit $6 per unit $8 per unit Fixed cost $11,000 $48,000 $15,000 The company believes that if it drops Division B, sales of Division A will increase by 3000 units and sales of Division C will increase by 2000 units. Analysis reveals that $36,000 of fixed costs relating to Division B are avoidable for the company if Division B is closed. The incremental effect on the income of the company if it closes Division B will be: Select one: a. An increase of $10,000 b. An increase of $12,000 C. A decrease of $24,000 d. A decrease of $80,000 e. A decrease of $44,000