Granfield Company is considering eliminating its backpack division, which reported an operating loss for the recent year of $41,200. The division sales for the year were $944,800 and the variable costs were $467,000. The fixed costs of the division were $519,000. If the backpack division is dropped, 40% of the fixed costs allocated to that division could be eliminated. The impact on Granfield's operating income for eliminating this business segment would be: O $270,200 increase O $477,800 decrease O $207,600 increase ( O $270,200 decrease O $477,800 increase