Sammy Company is considering eliminating its commercial division. The company allocates fred costs based on division sales. If the commercial division is dropped, $11,000 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 (los) Garden $680,000 383,900 296,100 258,200 37,900 Yarm $953,000 425,000 528,000 346,500 181,500 Commercial $ 725,000 660,800 64,200 291,400 (227,200) Multiple Choice $5.200 decrease O $46,800 increase O $46,800 decrease O C Multiple Choice 55,200 decrease $46,800 increase $46,800 decrease $39,000 increase S13,000 increase