Can some please help me with these 3? Been trying to figure out for 3 days! thanks

Soar Incorporated is considering eliminating its mountain bike division, which reported an operating loss for the recent year of $3,400. The division sales for the year were $1,054,000 and the variable costs were $864,000. The fixed costs of the division were $197,000. If the mountain bike division is dropped, 30% of the fixed costs allocated to that division could be eliminated. The impact on operating income for eliminating this business segment would be:

$59,100 decrease

$55,700 decrease

$130,900 decrease

$190,000 increase

$190,000 decrease

Granfield Company has a piece of manufacturing equipment with a book value of $36,000 and a remaining useful life of four years. At the end of the four years the equipment will have a zero salvage value. The market value of the equipment is currently $21,200. Granfield can purchase a new machine for $112,000 and receive $21,200 in return for trading in its old machine. The new machine will reduce variable manufacturing costs by $18,200 per year over the four-year life of the new machine. The total increase or decrease in net income by replacing the current machine with the new machine (ignoring the time value of money) is:

$14,800 decrease

$18,000 increase

$49,200 increase

$18,000 decrease

$72,800 decrease

Chang Industries has 1,100 defective units of product that have already cost $13.10 each to produce. A salvage company will purchase the defective units as they are for $4.10 each. Chang's production manager reports that the defects can be corrected for $6.90 per unit, enabling them to be sold at their regular market price of $19.20. The incremental income or loss on reworking the units is:

$13,530 income.

$9,020 income.

$7,590 loss.

$9,020 loss.

$16,610 income.