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 $322,500 of its fixed costs are avoidable.

Segment Income (Loss)
Sales	$ 1,068,200
Variable costs	763,000
Contribution margin	305,200
Fixed costs	367,000
Income (loss)	$ (61,800)

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