Need the answers for 26,27 and 28

USE THE FOLLOWING INFORMATION FOR THE NEXT 4 QUESTIONS: Sports Hats, Etc. has two product lines: baseball helmets and football helmets. Income statement data for the most recent year follow TotalBaseball Helmets Football Helmets $150,000 S460,000 S31 Sales revenue Variable expenses 75,000 Contribution margin Fixed expenses 105,000 Operating income (loss) 26. Assuming fixed costs remain unchanged, how would dropping the Football Helmets line affect operating income? A. Increase in total operating income of $8,000 B. Increase in total operating income of $38,000 C. Decrease in total operating income of $30,000 D. Decrease in total operating income of $150,000 27. If $20,000 of fixed costs will be eliminated by dropping the Football Helmets line, how will operating income be affected? A. Increase $12,000 B. Increase $20,000 C. Decrease $10,000 D. Decrease $14,000 28. Assuming the Football Helmets line is dropped, total fixed costs remain unchanged, and the space formerly used to produce the line is rented for $45,000 per year, how will operating income be affected? A. Increase $15,000 B. Increase $37,000 C. Decrease $7,000 D. Decrease $37,000