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Total 114,500 The following departmental income statement information is available for Ross Company: Department A Sales 33,600 Variable Costs 17,200 Contribution Margin 16,400 Fixed Costs 9,600 Net Income 6,800 Department B 42,000 29,400 12,600 Department C 38,900 24,400 14,500 71,000 43,500 16,200 11,200 37,000 6,500 (3,600) 3,300 Case 1: All of Department B's fixed costs are indirect. If Department B is dropped, Ross Company's net income will (type increase or decrease) by (type in your dollar amount of change) Case 2: All of Department B's fixed costs are direct. If Department B is dropped, Ross Company's net income will (type increase or decrease) by (type in your dollar amount of change) Case 3: $14,000 of Department B's fixed costs are direct. If Department B is dropped, Ross Company's net income will (type in increase or decrease) by (type in your dollar amount of change)