Based on the segment income statement below, Chips, Inc. is considering eliminating its Barbecue Division line.

Revenue from Barbecue Division sales	$	520,000
Salaries for Barbecue Division workers		(120,000	)
Direct material		(330,000	)
Sunk costs (equipment depreciation)		(80,000	)
Allocated company-wide facility-sustaining costs		(60,000	)
Net loss	$	(70,000	)

If Barbecue Division were eliminated, profitability would