Valber Company is considering eliminating its Phone division. The company allocates fixed costs based on sales. If the Phone division is dropped, all of its variable costs are avoidable, and $158,000 of its fixed costs are avoidable. The impact on Valber's income from eliminating the Phone division is: Desktops Laptops Tablets Phones Sales $ 380, 000 $ 895 , 500 $ 718, 000 $ 983, 000 Variable costs 209, 000 643, 000 536, 000 803, 000 Contribution margin 171, 000 252, 500 182, 000 180, 000 Fixed costs 79, 200 182, 300 146, 800 203 , 000 Net income (loss) 91, 800 70, 200 35, 200 (23, 000) Multiple Choice O $13,000 decrease O $23,000 increase O $158,000 increase O $158,000 decrease