.The management of Wengel Corporation is considering dropping product B90D. Data from the company's accounting system appear below:

Sales $ f790,300
Variable expenses $ 410,700
Fixed manufacturing expenses $ 268,800
Fixed selling and administrative expenses $ 229,400
All fixed expenses of the company are fully allocated to products in the company's accounting system. Further investigation has revealed that $190,000 of the fixed manufacturing expenses and $164,600 of the fixed selling and administrative expenses are avoidable if product B90D is discontinued.

Required:

What would be the increase (decrease) to income of dropping B90D? Should the product be dropped?