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 $1,057,000 and the variable costs were $860,000. The fixed costs of the division were $200,000. 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 $197,000 decrease $60.000 decrease $137,000 decrease $197,000 increase $57,000 decrease