The Regal Cycle Company manufactures three types of bicycles-a dirt bike, a mountain bike, and a racing bike. Data on sales and expenses for the past quarter follow: Dirt Mountain Racing Total Bikes Bikes Bikes Sales 923,000 263,000 406,000 254,000 Variable manufacturing and selling expenses 474,000 118,000 201,000 155,000 449,000 145,000 205,000 99,000 Contribution margin Fixed expenses: Advertising, traceable 69,600 43,700 20,400 114,200 40,700 8,400 40,200 21,000 7,800 Depreciation of special equipment 15,500 38,400 Salaries of product-line managers 35,100 Allocated common fixed expenses 184,600 52,600 81,200 50,800 Total fixed expenses 412,100 122,100 167,600 122,400 36,900 22,900 37,400 (23,400) Net operating income (loss) "Allocated on the basis of sales dollars Management is concerned about the continued losses shown by the racing bikes and wants a recommendation n as to whether or not the line should be discontinued. The special equipment used to produce racing bikes has no resale value and does not wear out. Required la. What is the impact on net operating income by discontinuing racing bikes? (Decreases should be indicated by a minus sign