Lucas's Luggage evaluates the profitability of three segments: suitcases, backpacks, and accessories. The financials are:

Segment	Revenue	Direct Costs
Suitcases	$400,000	$240,000
Backpacks	$200,000	$120,000
Accessories	$80,000	$50,000

Lucas is considering converting the accessories area into an expanded suitcases area.

Required: a. By how much must the suitcases segment margin increase to maintain Lucas’s Luggage’s current income? b. Discuss other factors Lucas should consider before deciding to eliminate the accessories area to expand suitcases.