The following information is for X Company's two products - A and B:

	Product A	Product B
Sales	$93,000	$90,000
Total contribution margin	40,920	36,000
Fixed costs:
Avoidable	24,000	30,500
Unavoidable	7,000	26,000
Profit	$9,920	$-20,500

The company is considering dropping Product B because of the $20,500 loss. If X Company drops Product B, it can use the freed-up resources to increase sales of Product A by $13,000. If X Company drops Product B and increases sales of A by $13,000, firm profits will change by?

A: $117

B: $137

C: $161

D: $188

E: $220

F: $257