Mc Graw Segment Income (Loss) Sales $ 1,110,000 Variable costs Contribution margin 884,000 226,000 Fixed costs. 231,400 $ (5,400) VISION, Which reported a loss for the recent year of $5,400 as shown below. Income (loss) If the mountain bike division is dropped, all $884,000 of its variable costs are avoidable, and $69,420 of its fixed costs are avoidable. The impact on income for eliminating this business segment would be Multiple Choice $69,420 decrease $156.580 decrease $64,020 decrease Multiple Choice $69.420 decrease $156,580 decrease $64,020 decrease $226,000 increase $226,000 decrease segment would be: