A manufacturer is considering eliminating a segment because it shows the following $$6,500$ loss. All $$21,500$ of its variable costs are avoidable, and $$39,500$ of its fixed costs are avoidable.

$\backslash$table$[[$Segment Income $($Loss$),],[$Sales$,64,500],[$Variable costs,$21,500],[$Contribution margin,$43,000],[$Fixed costs,$49,500],[$Income $($loss$),(6,500)$