Soar Incorporated is considering eliminating its mountain bike division, which reported an operating loss for the recent year of $3,000. The division sales for the year were $1,044,000 and the variable costs were $854,000. The fixed costs of the division were $187,000. 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: rev: 04_20_2016_QC_CS-49647 $56,100 decrease $133,900 decrease $53,700 decrease $190,000 increase $190,000 decrease