The condensed income statement for Hayden Corp. for the past year is as follows:

	Product
	T	U
Sales	$680,000	$320,000
Costs:
Variable costs	$(540,000)	$(220,000)
Fixed costs	(145,000)	(40,000)
Total costs	$(685,000)	$(260,000)
Income (loss)	$(5,000)	$60,000

Management is considering the discontinuance of the manufacture and sale of Product T at the beginning of the current year. The discontinuance would have no effect on the total fixed costs and expenses or on the sales of Product U. The amount of change in profit for the current year that will result from the discontinuance of Product T is a

a.$140,000 decrease

b.$5,000 increase

c.$140,000 increase

d.$5,000 decrease

$140,000 increase or decrease?

costs and expenses or on the sales of Product U. The amount of change in profit for the current year that will result from the discontinuance of Product T is a a. $140,000 decrease b. $5,000 increase C. $140,000 increase d. $5,000 decrease