A manufacturer is considering eliminating a segment because it shows the following $$6,100$ loss. All $$20,300$ of its variable costs are avoidable, and $$36,700$ of its fixed costs are avoidable.

$\backslash$table$[[$Segment Income $($Loss$),],[$Sales$,60,900],[$Variable costs,$20,300],[$Contribution margin,$40,600],[$Fixed costs,$46,700],[$Income $($loss$),(6,100)$