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

Product A Product B product C

Contribution margin rate 0.40 0.37 0.45

Fixed costs $ 26,263 $51,128 $28,224

Profit Product $ 11,255 $-4,648 $ 7,056

Sales of Product B were $ 116,200 , but X Company is still considering dropping it because of its reported loss . If it does , $ 25,564 of fixed costs can be avoided , and it can use the freed - up resources to increase sales of Product by $ 42,900 . If X Company does drop Product B and increases sales of Product , X Company's profits will change by:

A: $ -528 B:$-766 C: $-1,111D: $-1,611E: $-2,336 F: $-3,387