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The following infomation is for three of X Company's products: Product A Product B Product C Contribution margin rate 0.37 0.40 0.45 Fixed costs $26,030

The following infomation is for three of X Company's products:

Product A Product B Product C
Contribution margin rate 0.37 0.40 0.45
Fixed costs $26,030 $37,312 $37,323
Profit $11,156 $9,328 $-3,393

Sales of Product C were $75,400, but X Company is still considering dropping it because of its reported loss. If it does, $18,662 of fixed costs can be avoided, and it can use use the freed-up resources to increase sales of Product B by $44,800. If X Company does drop Product C and increases sales of Product B, X Company's profits will change by

A: $870 B: $1,261 C: $1,829 D: $2,652 E: $3,845 F: $5,575

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