Fabio Corporation is considering eliminating a department that has a contribution margin of $28,000 and $72,000 in fixed costs. Of the fixed costs, $15,000 cannot be avoided. The effect of eliminating this department on Fabio's overall net operating income would be:
A decrease of $44,000.
B. increase of $44,000.
d. decrease of $29,000.
e. an increase of $29,000.