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Answer (C) is correct . The effect of closing Segment B on Parklin’s operating income can be calculated as follows: Sales eliminated $(15,000) Variable costs of goods sold eliminated 8,500 Fixed costs of goods sold eliminated 1,500 Variable S&A expenses eliminated 3,000 Net effect $??(2,000)

Answer (A) is incorrect because A $500 increase results from simply adding back Segment B’s operating loss.
Answer (B) is incorrect because A $2,000 increase results from reversing the effects of deleting the elements of Segment B.
Answer (D) is incorrect because A $2,500 decrease results from removing all the relevant elements of Segment B and removing the operating loss, in effect double-counting.