Sammy Company is considering eliminating its commercial division. The company allocates fixed costs based on division sales. If the commercial division is dropped, $102,000 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 $ 682,000 $ 926,000 $ 698,000 Variable costs 374,900 416,000 651,800 Contribution margin 307,100 510,000 46,200 Fixed costs 249,200 337,500 254,500 Net income (loss) 57,900 172,500 (208,300 )