Soar Incorporated is considering eliminating its mountain bike division, which reported an operating loss for the recent year of $3,100. The division sales for the year were $1,051,000 and the variable costs were $861,000. The fixed costs of the division were $194,000. 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: $58,200 decrease $131,800 decrease $55,100 decrease $190,000 increase $190,000 decrease