Valber Company is considering eliminating its phone division. The company allocates fixed costs based on sales. If the phone division is dropped, $156,000 of the fixed costs allocated to that division could be eliminated. The impact on Valber's operating income from eliminating the phone division would be: d Sales Variable costs Contribution margin Fixed costs Net income (loss) Desktops $374,000 207,000 167,000 77,200 89,800 Laptops $889,500 641,000 248,500 180, 300 68,200 Tablets $712,000 534,000 178,000 144,800 33,200 Phones $981,000 801,000 180,000 201,000 (21,000) $11,000 decrease $156,000 increase $156,000 decrease $21.000 increase $24.000 decrease