The following information is for X Company's two products - A and B:

	Product A	Product B
Revenue	$92,000	$95,000
Variable Costs	50,600	57,000
Fixed costs	$53,400	$27,360
Profit	$-12,000	$10,640

$5,874 of Product A's fixed costs are directly related to Product A; $4,651 of Product B's fixed costs are directly related to Product B. All other fixed costs are allocated to the individual products. X Company is considering droping Product A because of its reported loss

If it drops Product A, what will be the effect on firm profits?

A: $-24,621

B: $-27,822

C: $-31,439

D: $-35,526

E: $-40,144

F: $-45,363