Marin Company makes several products, including canoes. The company reports a loss from its canoe segment (see below). All its variable costs are avoidable, and $307,500 of its fixed costs are avoidable.

Segment Income (Loss)
Sales	$ 1,009,400
Variable costs	721,000
Contribution margin	288,400
Fixed costs	349,000
Income (loss)	$ (60,600)

(a) Compute the income increase or decrease from eliminating this segment. (b) Should the segment be continued or eliminated?

Compute the income increase or decrease from eliminating this segment