Omar Industries manufactures two products: Regular and Super. The results of operations for $201$ follow.

Fixed manufacturing costs included in cost of goods sold amount to $$3$ per unit for Regular and $$20$ per unit for Super. Variable selling expenses are $$4$ per unit for

Regular and $$20$ per unit for Super; remaining selling amounts are fixed.

Omar Industries wants to drop the Regular product line. If the line is dropped, company$-$wide fixed manufacturing costs would fall by $10\%$ because there is no

alternative use of the facilities. What would be the impact on operating income if Regular is discontinued?