The following departmental income statement information is available for Ross Company: Department Department Department A B Total Sales 33,600 42,000 38,900 114,500 Variable 17,200 29,400 24,400 71,000 Costs 16,400 12,600 14,500 43,500 Contribution Margin Fixed Costs 9,600 16,200 (3,600) 11,200 37,000 3,300 6,500 Net Income 6,800 Case 1: All of Department B's fixed costs are indirect. If Department B is dropped, Ross Company's net income will (type increase or decrease) by (type in your dollar amount of change) Case 2: All of Department B's fixed costs are direct. If Department B is dropped, Ross Company's net income will (type increase or decrease) by (type in your dollar amount of change) Case 2: All of Department B's fixed costs are direct. If Department B is dropped, Ross Company's net income will (type increase or decrease) by (type in your dollar amount of change) Case 3: $14,000 of Department B's fixed costs are direct. If Department B is dropped, Ross Company's net income will (type in increase or decrease) by (type in your dollar amount of change)