Soar Incorporated is considering eliminating its mountain bike division, which reported a loss for the recent year of $3,800 as shown below. Segment Income (Loss) Sales Variable costs Contribution margin Fixed costs Income (loss) $ 1,070,000 868,000 202,000 205,800 $ (3,800) If the mountain bike division is dropped, all $868,000 of its variable costs are avoidable, and $61,740 of its fixed costs are avoidable. The impact on income for eliminating this business segment would be: