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A business segment has the following data: Sales Revenue $135,000 Cost of Goods Sold (expense) 104,000 Sales and Admin expense 80,000 Cost of Goods Sold

A business segment has the following data:

Sales Revenue $135,000

Cost of Goods Sold (expense) 104,000

Sales and Admin expense 80,000

Cost of Goods Sold is 18% fixed cost, and variable Sales and Admin expense is 35% of Sales Revenue. Calculate the increase or decrease in total net income if this business segment is discontinued, assuming fixed costs are unaffected by the decision.

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