This Test: 60 pts possible All About Animals has two product lines: Cat food and Dog food. Contribution margin income statement data for the most recent year follow Sales revenue Variable expenses Contribution margin Fixed expenses Operating income (loss) Total $385,000 Cat Food Dog Food $300,000 $85,000 $205,000 $165,000 $40,000 $180,000 $135,000 $45,000 $102.000 $50,000 $52,000 $78,000 $85,000 $(7,000) If $12,000 of fixed costs will be eliminated by discontinuing the Dog food line, how will operating income be affected? OA. Increase $123,000 OB. Decrease $57,000 OC. Increase $45,000 D. Decrease $33,000