karlson roller skates has three product lines—d, e, and f. the following information is available: d e f sales revenue $90,000 $40,000 $30,000 variable costs (30,000) (10,000) (12,000) contribution margin $60,000 $30,000 $18,000 fixed costs (10,000) (15,000) (23,000) operating income (loss) $50,000 $15,000 $(5,000) the company is deciding whether to drop product line f because it has an operating loss. assuming fixed costs are unavoidable, if karlson drops product line f and rents the space formerly used to produce product f for $18,000 per year, total operating income will be .