Aqua Life Jackets,Inc If $10,000 of Fixed Costs Will Be Eliminated by Dropping

Aqua Life Jackets,Inc.has two product lines: adult jackets and children's jackets.Contribution margin income statement data for the most recent year follow: $$\begin{array} { | l | r | r | r | } \hline & \text { Total } & \text { Adult jackets } & \text { Children's jackets } \\\hline \text { Sales revenue } & \$ 365,000 & \$ 275,000 & \$ 90,000 \\\hline \text { Variable expenses } & \$ 205,000 & \$ 165,000 & \$ 40,000 \\\hline \text { Contribution margin } & \$ 160,000 & \$ 110,000 & \$ 50,000 \\\hline \text { Fixed expenses } & \$ 102,000 & \$ 50,000 & \$ 52,000 \\\hline \text { Operating income (loss) } & \$ 58,000 & \$ 60,000 & \$ ( 2,000 ) \\\hline\end{array}$$ If $10,000 of fixed costs will be eliminated by dropping the children's jackets line,how will operating income be affected?

A) Increase $76,000
B) Increase $18,000
C) Decrease $60,000
D) Decrease $40,000