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The following Income Statement is for X Company and its only two products - A and B: Total Product A Product B Sales $175,940 $86,250

The following Income Statement is for X Company and its only two products - A and B:

Total Product A Product B
Sales $175,940 $86,250 $89,690
Variable Costs 99,526 45,712 53,814
Contribution margin $76,414 $40,538 $35,876
Fixed costs:
Avoidable 62,330 39,120 23,210
Unavoidable 37,180 29,360 7,820
Profit $-23,096 $-27,942 $4,846

Because Product A is showing a loss, X Company is considering dropping it, and in its place, increase sales of Product B by $18,060.

If it drops Product A and increases sales of Product B, X Company's profits will increase by ... ?

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