The following departmental income statement information is available for Ross Company: Department Department Department A B Total Sales 44,000 161,000 52,000 33,800 Variable Costs 26,400 105,700 Contribution Margin Fixed Costs 17,600 22,000 (4,400) 65,000 45,500 19,500 14,400 5,100 18,200 9,700 8,500 55,300 46,100 9,200 Net Income Case 1: All of Department A's fixed costs are indirect. If Department A is dropped, Ross Company's net income will (increase or decrease) by Case 2: All of Department B's fixed costs are direct. If Department B is dropped, Ross Company's net income will (increase or decrease) by Case 3: $18,000 of Department B's fixed costs are direct. If Department B is dropped, Ross Company's net income will (increase or decrease by