The Dogmeat Company has two departments 101 and 111. Data on the two departments for the most current fiscal year is as follows:

Item			Dept 101		Dept 111
Sales			$1,357,500		$1,972,500
Variable costs			985,000		1,152,500

Fixed costs of $987,500 are prorated between departments based on sales. Dogmeat Co. is considering eliminating Department 101. If Department 101 is eliminated, the sales of Department 111 will increase by 11% and 26% of Department 101's fixed costs will be avoidable.

Calculate the change in the company's income if Department 101 were eliminated.