The following infomation is for three of X Company's products: Product A Contribution margin rate Fixed costs Profit 0.37 Product B 0.39 Product C 0.44 $39,479 $-3,589 $30,931 $13,256 $29,533 $7,383 Sales of Product A were $97,000, but X Company is still considering dropping it because of its reported loss. If it does, $19,740 of the fixed costs associated with it can be avoided, and sales of Product B can be increased by $41,900. If X Company does drop Product A and increases sales of Product B, X Company's profits will change by A: $149 B: $169 C: $190 D: $215 E: $243 OF: $275