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Granfield Company is considering eliminating its backpack division, which reported a loss for the recent year of $45.000 as shown below. f the backpack division is dropped, all $481,000 of its variable costs are avoidable, and $214,400 of its fixed costs are avoidabie. The impact. on Granfield's income from eliminating this business segment would be: Multiple Choice $491.000 decrease $214.400 increase $276,600 decrease