QS $23-14($Algo$)$ Segment elimination LO P$4$

A segment of a company reports the following loss for the year, All $$178,500$ of its variable costs are avoidable, and $$108,000$ of its fixed costs are avoldable.

$\backslash$table$[[$Ssies$,1\mathrm{.}255\mathrm{.}630],[\backslash$table$[[$Varisble costs$],[$Contribution margin$]],178,560],[76,560],[$Fixed costs,$113,000],[$Incone $($Ioss$),(36,500)$