Soar Incorporated is considering eliminating its mountain bike division, which reported a loss for the recent year of $4,200 as shown below. Segment Income (Loss) Sales Variable costs Contribution margin Fixed costs $ 1,080,000 872,000 208,000 212,200 Income (loss) $ (4,200) If the mountain bike division is dropped, all $872,000 of its variable costs are avoidable, and $63,660 of its fixed costs are avoidable. The impact on income for eliminating this business segment would be: Multiple Choice $208,000 decrease $208,000 increase $59,460 decrease