so incorporated is considering a lemonade andountaininike vision which werert andn operating Loss for the recent year of $$3,000$ the division sales for the year were $$1$millio$50,000$ in the VARiable cost for $$860,000$ the fixexed cost of division were $$193,000$ if the mountain bike division is dropped, $30\%$ of the fixed costs allocated to that division could be Eliminated the impact on operating income for Eliminating this business segment would be a $57,900$ decrease b$132,100$ decrease c $54,900$ decrease d$190000$ increase e$1$$$190000$ decrease