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@514 14,000@$18 Var. cost $10 per unit 56 per unit 58 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 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 decrease of $80,000 b. An increase of $12,000 C. An increase of $10.000 d A decrease of $24,000 e. A decrease of $44,000