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 Bikes Mountain Racing Bikes $929,000 $267,000 $ 404,000 $ 258,000 468,000 115,000 200,000 153,000 Total Bikes Sales Variable manufacturing and selling expenses Contribution margin Fixed expenses 461,000 52,000 204,000 105,000 Advertising, traceable Depreciation of special equipment Salaries of product-line managers Allocated common fixed expenses 70,500 43,800 113,900 185,800 8,800 20,900 40,100 53,400 40,800 7,300 38,000 80,800 20,900 15,600 35,800 51,600 Total fixed expenses 414,000 123,200 166,900 123,900 Net operating income (loss) $ 47,000 28,800 37,100 S (18,900) Allocated on the basis of sales dollars. Management is concerned about the continued losses shown by the racing bikes and wants a recommendation as to whether or not the line should be discontinued. The s pecial equipment u sed to produce racing bikes has no resale value and does not wear out. Required 1a. What is the impact on net operating income by discontinuing racing bikes? (Decreases should be indicated by a minus sign.)