Soar Incorporated is considering eliminating its mountain bike division, which reported an operating loss for the recent year of $4,000. The division sales for the year were $1,046,000 and the variable costs were $861,000. The fixed costs of the division were $189.000. 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: Multiple Choice $56,700 decrease $128,300 decrease $52,700 decrease $185,000 increase $185.000 decrease