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 $330,000 of its fixed costs are avoidable.

Segment Income (Loss)
Sales	$ 1,097,600
Variable costs	784,000
Contribution margin	313,600
Fixed costs	376,000
Income (loss)	$ (62,400)

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

Compute the income increase or decrease from eliminating this segment.

Segment Elimination Analysis	Continue	Eliminate	Income Increase (Decrease)
Income (loss)