Managers are evaluating the performance of Benson Company's six divisions. The managers are considering discontinuing its Mason Division because it is currently operating at a loss. Below is its cost and profit information:

	The Other Five Divisions	Mason Division	Total
Sales	$1,664,200	$96,200	$1,760,400
Variable Costs	$1,178,520	$85,000	$1,263,520
Contribution Margin	$485,680	$11,200	$496,880
Fixed Costs	$327,940	$35,070	$363,010
Operating Income	$157,740	($23,870)	$133,870

If the Mason Division is eliminated, $26,400 of fixed costs will be eliminated. Should the Mason Division be eliminated?

A.

No, because operating income will decrease by $11,200

B.

Yes, because operating income will increase by $23,870

C.

No, because operating income will decrease by $96,200

D.

Yes, because operating income will increase by $15,200