Question in the photo below.

Anderson Document Services, a document creation and copying company, has two departments, Design and Copying. The company's most recent monthly contribution format income statement follows: Department Total Design Copying Sales $315,000 $85,000 $230,000 Variable expenses 193,250 55,250 138,000 Contribution margin 121,750 29,750 92,000 Fixed expenses 54,800 34,250 20,550 Operating income $ 66,950 $ (4,500) $ 71,450 (loss) A study indicates that $15,575 of the fixed expenses being charged to the Design Department are sunk costs or allocated costs that will continue even if the Design Department is dropped. In addition, the elimination of the Design Department would result in a 5% decrease in the sales of the Copying Department. Required: a. If the Design Department is dropped, what will be the effect on the operating income of the company as a whole? Operating income by