The management of Heider Corporation is considering dropping product J$14$V$.$ Data from the company's accounting system appear below:

Sales

Variable expenses

Fixed manufacturing expenses

Fixed selling and administrative expenses

In the company's accounting system all fixed expenses of the company are fully allocated to products. Further investigation has revealed that $$211,000$ of the fixed manufacturing expenses and $$172,000$ of the fixed selling and administrative expenses are avoidable if product J$14$V is discontinued. What would be the effect on the company's overall net operating income if product J$14$V were dropped?

A$.$ Overall net operating income would decrease by $$55,000.$

B$.$ Overall net operating income would increase by $$160,000.$

C$.$ Overall net operating income would increase by $$55,000.$

D$.$ Overall net operating income would decrease by $$160,000.$