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The following income statement is for X Company's two products, A and B: Product A Product B Revenue $86,000 $88,000 Total variable costs 49,020 45,760

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

Product A Product B
Revenue $86,000 $88,000
Total variable costs 49,020 45,760
Total contribution margin $36,980 $42,240
Total fixed costs
Avoidable 17,561 25,415
Unavoidable 14,959 25,415
Profit $4,460 $-8,590

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 $24,300, with $5,000 of additional fixed costs, what will be the effect on firm profits?

A: $-6,431 B: $-8,553 C: $-11,376 D: $-15,130 E: $-20,123 F: $-26,764

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