Carns Company is considering eliminating its Small Tools Division, which reported a loss for the prior year of $185,000 as shown below. UT 3 points Segment Income (Loss) Sales $ 1,410,000 Variable costs 1,275,000 Contribution margin 135,000 Fixed costs 320,000 Income (loss) $ (185,000) eBook If the Small Tools Division is dropped, all of its variable costs are avoidable, and $112,000 of its fixed costs are avoidable. The impact on Carns's income from eliminating the Small Tools Division would be: Multiple Choice $49,200 decrease