Sports Hats, Etc -
Assuming Fixed Costs Remain Unchanged, and That There Would

Sports Hats, Etc. has two product lines-baseball helmets and football helmets. Income statement data for the most recent year follow:
$\begin{array}{|l|r|r|r|}\hline&&&\text { Football } \\&\text { Total } & \text { Baseball Helmets } &\text { Helmets }\\\hline \text { Sales revenue } & \$ 460,000 & \$ 310,000 & \$ 150,000 \\\hline \text { Variable expenses } & 355,000 & 235,000 & 120,000 \\\hline \text { Contribution margin } & 105,000 & 75,000 & 30,000 \\\hline \text { Fixed expenses } & 76,000 & 38,000 & 38,000 \\\hline \text { Operating income (loss) } & \$ 29,000 & \$ 37,000 & \$(8,000) \\\hline\end{array}$

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Assuming fixed costs remain unchanged, and that there would be no adverse effect on other sales, how would dropping the Football Helmets line affect operating income?

A) Operating income will increase $8,000.
B) Operating income will increase $38,000.
C) Operating income will decrease $30,000.
D) Operating income will decrease $150,000.