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 Sales $926,000 268,000 $ 406,000 252,000 199,000 152,000 111,000 Variable manufacturing and selling expenses Contribution margin Fixed expenses 462,000 464,000 157,000 207,000 100,000 70,100 43,300 114,800 185,200 8,700 20,900 40,400 53,600 40,600 7,300 38,700 81,200 20,800 15,100 35,700 50,400 Advertising, traceable Depreciation of special equipment Salaries of product-line managers Allocated common fixed expenses* Total fixed expenses 413,400 123,00 167,800 122,000 Net operating income (loss) $50,600 $ 33,400 39,200 $ (22,000) 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 special equipment used 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.)