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 $$315,000$ of its fixed costs are avoidable.

Segment Income $($Loss$)$

Sales $ $1,038,800$

Variable costs $742,000$

Contribution margin $296,800$

Fixed costs $358,000$

Income $($loss$)$ $ $(61,200)$

$($a$)$ Compute the income increase or decrease from eliminating this segment.

$($b$)$ Should the segment be continued or eliminated?