Westfall Watches has two product lines: Luxury watches and Sporty watches. Income statement data for the most recent year follow: Sales revenue Variable expenses Contribution margin Fixed expenses Operating income (loss) Total $500,000 345,000 155,000 80,000 $75,000 Luxury $370,000 225,000 145,000 40,000 $105,000 Sporty $130,000 120,000 10,000 40,000 $(30,000) If $21,000 of fixed costs will be eliminated by discontinuing the Sporty line, how will operating income be affected? A. Increase $11,000 B. Increase $161,000 C. Increase $44,000 D. Decrease $31,000