The following budgeted information is for X Company's two products, A and B, for 2022: Product A $91,700 40,348 Product B $94,400 37,760 Sales Contribution margin Fixed costs Avoidable Unavoidable Profit 48,990 29,300 $-37,942 21,380 6,900 $9,480 Because of the budgeted loss for Product A, X Company is considering dropping it in 2022. If Product A is dropped, the marketing department thinks that sales of Product B can be increased by $15,960. If X Company drops Product A in 2022 and increases sales of Product B, company profits will change by