The income statement for Lovely Locks is divided by its two product? lines, Curling Irons and?Straighteners, as? follows:

	Curling Irons	Straighteners	Total
Sales revenue	$ 640 comma 000$640,000	?$260,000	$ 900 comma 000$900,000
Variable expenses	$ 470 comma 000$470,000	?$210,000	$ 680 comma 000$680,000
Contribution margin	$ 170 comma 000$170,000	?$50,000	$ 220 comma 000$220,000
Fixed expenses	$ 90 comma 000$90,000	$ 90 comma 000$90,000	$ 180 comma 000$180,000
Operating income? (loss)	$ 80 comma 000$80,000	$( 40 comma 000 )$(40,000)	$ 40 comma 000$40,000

If Lovely Locks can eliminate fixed costs of

$ 36 comma 000$36,000

and increase the sale of Curling Irons by

6 comma 0006,000

units at a selling price of

$ 32$32

per unit and a contribution margin of

$ 11$11

per? unit, then discontinuing the Straighteners should result in which of the? following?

A.

Increase in total operating income of $ 92 comma 000$92,000

B.

Decrease in total operating income of $ 52 comma 000$52,000

C.

Decrease in total operating income of $ 92 comma 000$92,000

D.

Increase in total operating income of $ 52 comma 000