Corn Crunchers Has Three Product Lines

Corn Crunchers has three product lines. Its only unprofitable line is Corn Nuts, the results of which appear below for 2013: If this product line is eliminated, 30% of the fixed expenses can be eliminated. How much are the relevant costs in the decision to eliminate this product line?

A) $180,000
B) $1,520,000
C) $1,340,000
D) $1,100,000