Sammy Company is considering eliminating its Commercial division. The company allocates fixed costs based on division sales. If the Commercial division is dropped, all of its variable costs are avoidable, and $108,000 of its fixed costs are avoidable. The impact on Sammy's operating income from eliminating the commercial division would be: Multiple Cholce $27,000 increase $49,800 increase $9,000 increase Multiple Choice $27,000 increase $49,800 increase $9,000 increase $6,200 decrease $49,800 decrease