Valdez Company is considering eliminating its kitchen division, which reported an operating loss of $72,000 for the past year. Kitchen division sales for the year were $1,230,000, and its variable costs were $794,000. The fixed costs of the division were $333,000. If the kitchen division is dropped, 79% of the fixed costs allocated to it could be eliminated. The impact on Valdez's operating income from eliminating this business segment would be: Multiple Choice $539.190 decrease $172,930 increase $261,000 increase $261,000 decrease $172,930 decrease