Suppose Company ABC has two products-Product A and Product B. The Statement of Income and Expenseu @ncome Statement in contribution margin format is shown below. Total Product Product B $800,000 A$350,000 $450,000 320.000 200.000 40.000 400,000 $10,000 230.000 340.000 250.000 5(10,000) The company estimates that $120,000 of the fixed costs for Product B are unavoidable and will continue to be incurred even if the segment is discontinued. On the other hand, if Product B is discontinued, sales of Product A will be reduced by 12% Because net operating income would increase or decrease if Product B7 is discontinued Sales Variable expenses Marginal contribution Fixed costs Net operating income (loss) Net operating income decreased by $137,600 Net operating income would decrease by $152.000 Net operating income would decrease by $110,000. Net operating income would increase by $10,000 O O