Blue Spruce Corporation manufactures several types of accessories. For the year, the gloves and mittens line had sales of $503,000, variable costs of $375,000, and fixed costs of $146,000. Therefore, the gloves line had a net loss of $18,000. If Blue Spruce eliminates the line, $43,100 of fixed costs will remain. What will be the effect on the net profit of Blue Spruce if the gloves and mittens line is eliminated?
a) $25,000 increase
b) $25,000 decrease
c) $18,000 decrease
d) $18,000 increase