State Road Fabricators Inc. is considering eliminating Model A02777 because of losses over the past quarter. The past three months of information for Model A02777 are summarized below: Overhead costs are 60% variable and the remaining 40% is depreciation of special equipment for model A02777 that has no resale value. A. decrease by $20,000 B. increase by $48,000 C. increase by $20,000 D. decrease by $28,000