Soar Incorporated is considering eliminating its mountain bike division, which reported a loss for the recent year of $3,000 as shown below.

Soar Incorporated is considering eliminating its mountain bike division, which reported a loss for the recent year of $3,000 as shown below. Segment Income (Loss) Sales 3 1,050,000 Variable costs 860,000 Contribution margin 190,000 Fixed costs 193,000 Income (loss) 3 (3,000) If the mountain bike division is dropped, all $860,000 of its variable costs are avoidable, and $57,900 of its xed costs are avoidable. The impact on income for eliminating this business segment would be: 0 A) $57,900 decrease O B) $132,100 decrease O C) $54,900 decrease O D) $190,000 decrease