Sammy Company is considering eliminating its commercial division. The company allocates fixed costs based on division sales. If the commercial division is dropped, $113,000 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 Farm Commercial Sales $684,000 $959,000 $ 731,000 Variable costs 385,900 427,000 662,800 Contribution margin 298,100 532,000 68,200 Fixed costs 260,200 348,500 300,400 Net income (loss) 37,900 183,500 (232,200) Multiple Choice $9,000 Increase $44,800 Increase $44,800 decrease $27,000 Increase $6,200 decrease