Summarized Data

$\backslash$table$[[$Name of the product lines,Cricket helmets,Baseball helmets,Total$],[$Sales$,610,000,1,100,000,1,710,000],[$Variable costs,$(520,000),(630,000),(1,150,000)],[$Contribution margin,$90,000,470,000,560,000],[$Fixed costs,$(140,000),(180,000),(320,000)],[$Income $($loss$),(50,000),290,000,240,000]]$

Management is considering the dropping the production and sale of Cricket helmets. Assume that $$30,000$ of fised costs would be saved by dropping the Crichet helmets. Further assume that dropping the Cricket hietmets would not impact the sale of the Basebali helmets. What would be the effect of dropping Cricket helmets line on the operating income of the company?

The operating income would decreave by $$610\mathrm{.}000$

The operating income would increase by $$$60\mathrm{.}000$

The operating income would decrease by $$60,000$

The operating income would increase br $590\mathrm{.}000$