Multiple choice answers: $12,550 increase$12,550 decrease$147,550 increase$11.750 decrease$147.550 decrease

Gion Company is considering eliminating its Windows division, which reported a loss for the prior year of $92,000 as shown below. Segment Income (Loss) Sales $ 1, 117, 000 Variable costs 982, 000 Contribution margin 135, 000 Fixed costs 227, 000 Income ( loss) $ (92, 000) If the Windows division is dropped, all of its variable costs are avoidable, and $147,550 of its fixed costs are avoidable. The impact on Gion's operating income from eliminating this business segment would be