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 $$345,000$ of its fixed costs are avoidable.

Segment Income $($Loss$)$

Sales $ $1,156,400$

Variable costs $826,000$

Contribution margin $330,400$

Fixed costs $394,000$

Income $($loss$)$ $ $(63,600)$

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

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