Sammy Company is considering eliminating its commercial division. The company allocates fixed costs based on division sales. If the commercial division is dropped, $116,000 of the fixed costs allocated to it could be eliminated. The impact on Sammy's operating income from eliminating the commercial division would be: Sales Variable costs Contribution margin Fixed costs Net income (loss) Garden $675,000 388,900 286, 100 263,200 22,900 Farm $968,000 430,000 538,000 351,500 186,500 Commercial $ 740,000 665,800 74,200 311,400 (237,200 Multiple Choice $54.000 Increase $41.800 decrease $5,200 decrease O $41.800 Increase $18,000 Increase