The Coleman Company has two departments - 101 and 102. Data on the two departments for the most current fiscal year is as follows: Item Dept 101 Dept 102 Sales $1,325,000 $2,215,000 Variable costs 835,000 1.115,000 Fixed costs 427,500 644,500 Coleman is considering eliminating Department 101. If Department 101 is eliminated, the sales of Department 102 will increase by 19%, and $186,500 of Department 101's fixed costs will be avoidable. Calculate the incremental change in the company's income if Department 101 were eliminated