Based on the segment income statement below, Chips, Incorporated is considering eliminating its Barbecue Division line.

Revenue from Barbecue Division sales$ $532,000$Salaries for Barbecue Division workers$(132,000)$Direct material$(348,000)$Sunk costs $($equipment depreciation$)(83,000)$Allocated company$-$wide facility$-$sustaining costs$(66,000)$Net loss$ $(97,000)$

If Barbecue Division were eliminated, profitability would:

Multiple Choice

increase $$549,000.$

increase $$17,000.$

decrease $$52,000.$

decrease $$17,000.$