Rice corporation currently operates two divisions which had operating results last year as follows: West Division Troy Division sales variable costs contribution margin 600,000 300,000 310,000 200,000 290,000 100,000 traceable fixed costs 110,000 70,000 allocated common corporate costs 90,000 45,000 net operating income (loss) 90,000 -15,000 Since the Troy Division also sustained an operating loss in the prior year, Rice's president is considering the elimination of this division. Troy Division's traceable fixed costs could be avoided if the division were eliminated. The total common corporate costs would be unaffected by the decision. If the Troy Division had been eliminated at the beginning of last year, Rice Corporation's operating income for last year would have been: 15,000 higher O30,000 lower 45,000 lower 60,000 higher