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Soar Incorporated is considering eliminating its mountain bike division, which reported a loss for the recent year of $3,600 as shown below. Segment Income Sales Variable costs Contribution margin Fixed costs Income (loss) (Loss) $ 1,065,000 866,000 199,000 202,600 $ (3,600) If the mountain bike division is dropped, all $866,000 of its variable costs are avoidable, and $60,780 of its fixed costs are avoidable. The impact on income for eliminating this business segment would be