+Summer 20 Company has two divisions, Consumer and Industrial. The Consumer Division lost $30,000 and the Industrial Division had operating income of $80,000.

Management has analyzed the situation and wants you to do a differential analysis to determine the increase or decrease in overall operating income based on the following:

Expected decrease in revenues				$200,000
Expected decrease in total variable costs				$140,000
Expected decrease in fixed costs				$70,000

		$130,000 decrease to operating income
		$10,000 increase in operating income
		$60,000 increase in operating income
		$10,000 decrease in operating income