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 Sammy's operating income from eliminating the commercial division would be: Garden $678,000 372,900 305, 100 247,200 57,900 Sales Variable costs Contribution margin Pixed costs Net income loss) Farn $920,000 414,000 506,000 335,500 170,500 Commercial $ 692,000 649,800 42,200 252,400 (210,200) ook Ask Mutiple Choice $10.200 decrease $45.000 increase $57.000 crace