Sammy Company is considering eliminating its commercial division. The company allocates fixed costs based on division sales. If the commercial division is dropped, $100,000 of the fixed costs allocated to it could be eliminated. The impact on Sammys operating income from eliminating the commercial division would be: Garden Farm Commercial Sales $ 678,000 $ 920,000 $ 692,000 Variable costs 372,900 414,000 649,800 Contribution margin 305,100 506,000 42,200 Fixed costs 247,200 335,500 252,400 Net income (loss) 57,900 170,500 (210,200 ) Multiple Choice $10,200 decrease $45,000 increase $57,800 increase $15,000 increase $57,800 decrease