Soar Incorporated is considering eliminating its mountain bike division, which reported a loss for the recent year of $4,800 as shown below. If the mountain bike division is dropped, all $878,000 of its variable costs are avoidable, and $66,540 of its fixed costs are avoidable. The impact on income for eliminating this business segment would be: $150,460 decrease $61,740 decrease $66,540 decrease $217,000 decrease $217,000 increase