Abel Company Produces Three Versions of Baseball Bats: Wood, Aluminum

Abel Company produces three versions of baseball bats: wood, aluminum, and hard rubber.A condensed segmented income statement for a recent period follows: $\begin{array}{lrrrr}&\text { Wood }&\text {Aluminum }&\text {Hard Rubber }&\text {Total }\\\text { Sales }&\$ 500,000 & \$ 200,000 & \$ 65,000 & \$ 765,000 \\\text { Variable expenses }&325,000 & 140,000 & 58,000 & 523,000 \\\text { Contribution margin }&175,000 & 60,000 & 7,000 & 242,000 \\\text { Fixed expenses }&75,000 & 35,000 & 22,000 & 132,000\\\text { Net income (loss) }&\$100,000&\$25,000&\$15,000&\$110,000\end{array}$
-Assume all of the fixed expenses for the hard rubber line are avoidable.What will be total net income if the line is dropped?

A) $125,000
B) $103,000
C) $105,000
D) $140,000