so what i did to find 29k increase was i subtracted the fix expense 76k-38k to get 38k fix expense and then subtracted the cm by 76k to get an increase of 29k

Boots Plus has two product lines: Hiking boots and Fashion boots. Income statement data for the most recent year follow: Assuming fixed costs remain unchanged, how would discontinuing the Fashion line affect operating income? Increase in total operating income of $29,000 Increase in total operating income of $132,000 Decrease in total operating income of $78,000 Decrease in total operatingincome of $20,000