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

	Product A	Product B
Sales	$87,000	$88,000
Total contribution margin	38,280	35,200
Fixed costs:
Avoidable	24,000	25,500
Unavoidable	7,000	26,000
Profit	$7,280	$-16,300

The company is considering dropping Product B because of the $16,300 loss. If X Company drops Product B, it can use the freed-up resources to increase sales of Product A by $12,000. If X Company drops Product B and increases sales of A by $12,000, firm profits will change by

A: $-1,062

B: $-1,413

C: $-1,879

D: $-2,499

E: $-3,323

F: $-4,420