The Income Statement for Champion Parts Is Divided by Its

The income statement for Champion Parts is divided by its two product lines,Part L2 and Part C6,as follows:
$\begin{array} { | l | r | r | r | } \hline & { \text { Part L2 } } &{ \text { Part C6 } } & { \text { Total } } \\\hline \text { Sales revenue } & \$ 680,000 & \$ 275,000 & \$ 955,000 \\\hline \text { Variable expenses } & \$ 450,000 & \$ 210,000 & \$ 660,000 \\\hline \text { Contribution margin } & \$ 230,000 & \$ 65,000 & \$ 295,000 \\\hline \text { Fixed expenses } & \$ 75,000 & \$ 75,000 & \$ 150,000 \\\hline \text { Operating income (loss) } & \$ 155,000 & \$ ( 10,000 ) & \$ 145,000 \\\hline\end{array}$
- If Champion Parts can eliminate fixed costs of $40,000 and increase the sale of Part L2 by 3,000 units at a selling price of $30 per unit and a contribution margin of $4 per unit,then dropping the Part C6 should result in which of the following?

A) Increase in total operating income of $13,000
B) Increase in total operating income of $53,000
C) Decrease in total operating income of $13,000
D) Decrease in total operating income of $53,000