Valber Company is considering eliminating its phone division. The company allocates fixed costs based on sales. If the phone division is dropped, $150,000 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: Desktops Laptops Tablets Phones Sales Variable costs $356,000 $871,500 $694,000 $975,000 201,000 635,000 528,000 795,000 Contribution margin Fixed costs 155,000 236,500 Net income (loss) 71,200 83,800 166,000 180,000 174,300 138,800 195,000 62,200 27,200 (15,000)