A segment of a company reports the following loss for the year. All $$192,500$ of its variable costs are avoidable, and $$103,000$ of its fixed costs are avoidable.

$\backslash$table$[[$Segment Income $($Loss$),],[$Sales$,275,000],[$Variable costs,$192,500],[$Contribution margin,$82,500],[$Fixed costs,$109,000],[$Income $($loss$),(26,500)$