Soar Incorporated is considering eliminating its mountain bike division, which reported an operating loss for the recent year of $2,300. The division sales for the year were $1,043,000 and the variable costs were $853,000. The fixed costs of the division were $186,000. 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: $55,800 decrease $134,200 decrease $53,500 decrease $190,000 increase $190,000 decrease