Rings Company has three product lines, A, B, and C. The following financial information is available: Item Sales Product Line A Product Line B Product Line C $ 68,000 $ 140,000 $ 31,000 Variable costs $ 40,800 $ 75,000 $ 19,375 Contribution margin $ 27,200 $ 65,000 $ 11,625 Fixed costs: Avoidable $ 6,200 $ 18,500 $ 8,700 Unavoidable $ 4,900 $ 14,000 Pre-tax operating income $ 16,100 $ 32,500 $ 3,900 $ (975) If Product Line C is discontinued and the manufacturing space formerly devoted to this line is rented for $6,000 per year, pre-tax operating income for the company will likely