The following income statement is for X Company's two products, A and B: Product Product $88,000 51,920 $90,000 52,200 $36,080 $37,800 Revenue Total variable costs Total contribution margin Total fixed costs Avoidable Unavoidable Profit 14,649 12,991 $8,440 29,770 25,360 $-17,330 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 $35,900, with $5,000 of additional fixed costs, what will be the effect on firm profits? A: $770B: $901 C: $1,055 D: $1,234 E: $1,444F: $1,689