A manufacturer is considering eliminating a segment because it shows the following $6,400 loss. All $21,400 of its variable costs are avoidable, and $39,200 of its fixed costs are avoidable. Segment Income (Loss) Sales $ 64,200 Variable costs 21,400 Contribution margin 42,800 Fixed costs 49,200 Income (loss) (6,400) (a) Compute the income increase or decrease from eliminating this segment. (b) Should the segment be eliminated