All About Animals Has Two Product Lines: Cat Food and Dog

All About Animals has two product lines: Cat food and Dog food.Contribution margin income statement data for the most recent year follow:

If $12,000 of fixed costs will be eliminated by discontinuing the Dog food line,how will operating income be affected?

A) Increase $123,000
B) Increase $45,000
C) Decrease $33,000
D) Decrease $57,000