A manufacturer is considering eliminating a segment because it shows the following $$6,400$ loss. All $$21,200$ of its variable costs are avoidable, and $$38,800$ of its fixed costs are avoidable.

Segment Income $($Loss$)$

Sales $ $63,600$

Variable costs $21,200$

Contribution margin $42,400$

Fixed costs $48,800$

Income $($loss$)(6,400)$

$($a$)$ Compute the income increase or decrease from eliminating this segment.

$($b$)$ Should the segment be eliminated?