Sunland Corporation is considering a eliminating a department that has incurred losses over the past several years. The department

has a contribution margin of $$32000$ per year. The fixed costs charged to the department total $$33000.$$$19000$ of the fixed costs is

avoidable. If the department is eliminated, what would be the effect on the corporation's operating income?

$$19000$ increase

$$14000$ increase

$$13000$ decrease

$$33000$ decrease