Valber Company is considering eliminating its phone division. The company allocates fixed costs based on sales. If the phone division is dropped, $165,000 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 Sales Variable costs Contribution margin Fixed costs Net income (loss) Desktops $401,000 216,000 185,000 86,200 98,800 Laptops $916,500 650,000 266,500 189,300 77,200 Tablets $739,000 543,000 196.000 153,800 Phones $990,000 810,000 180,000 210,000 (30,000) Multiple Choice $20,000 decrease o $30,000 increase o $15,000 decrease o o $165,000 decrease