The following are the budgeted functions for X Company's two products, A and B, next year: Product A: P = .47 (R) - $55, 480 Product B: P = .40 (R) - $28, 710 Budgeted revenue for the two products are $87,000 and $89,000, respectively. Avoidable fixed costs for the two products are $33, 843 mid $15, 790, respectively. The company is considering dropping Product A because it shows a $14, 590 loss for next year. If X Company drops A, it will use the freed-up resources to increase sales of Product B by $15, 400, but there will be additional fixed costs of $2, 200. If X Company drops A and increases sales of B, firm profits will change by A. $-2, 732 B. $-3, 087 C. $-3, 489 D. $-3, 942 E. $-4, 455 F. $-5, 034