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The following income statement is for X Company's two products, A and B: Product A Product B Revenue $92,000 $92,000 Total variable costs 54,280 47,840

The following income statement is for X Company's two products, A and B:

Product A Product B
Revenue $92,000 $92,000
Total variable costs 54,280 47,840
Total contribution margin $37,720 $44,160
Total fixed costs
Avoidable 14,260 30,612
Unavoidable 13,700 20,408
Profit $9,760 $-6,860

If X Company drops Product B because it shows a loss and is able to use the vacant space to increase sales of Product A by $31,500, with $4,200 of additional fixed costs, what will be the effect on firm profits?

A: $-1,980 B: $-2,474 C: $-3,093 D: $-3,866 E: $-4,833 F: $-6,04

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