Pharoah Kenneth, the controller of Inca Industries, has prepared an analysis to help management determine whether one of Inca's departments should be eliminated. The department's contribution margin is $61000. The fixed expenses charged to the department total $96000. Of the fixed expenses, Kenneth estimates that $47000 of those expenses would be eliminated if the department were discontinued. Based on Kenneth's analysis, if the department is eliminated, Inca's overall operating income would decrease by $12000 per year. decrease by $14000 per year. decrease by $35000 per year: increase by $14000 per year