Costco Company is considering eliminating its backpack division, which reported a loss for the recent year of $52,000 as shown below. Segment Income (Loss) Sales 955,000 Variable 475,000 costs Contribution margin 480,000 Fixed costs 532,000 Income (loss) $ (52,000) If the backpack division is dropped, all $475,000 of its variable costs are avoidable, and $258,200 of its fixed costs are avoidable. The impact on Costco's income from eliminating this business segment would be (increase should be entered as a positive number and decrease in income should be entered as a negative number, i.e. decrease of 2,200 should be entered as -2200):