Why is this wrong?

Marin Company makes several products, including canoes. The company reports a loss from its canoe segment (see below). All its variable costs are avoidable, and $330,000 of its fixed costs are avoidable. Segment Income (Loss) Sales Variable costs Contribution margin Fixed costs Income (1095) $ 1,097,600 784,000 313, 600 376,000 $ (62,400) (a) Compute the income increase or decrease from eliminating this segment. (b) Should the segment be continued or eliminated? Compute the income increase or decrease from eliminating this segment. Income Increase Segment Elimination Analysis Continue Eliminate (Decrease) Sales $ 1,097,600 $ 0 1,097,600 330,000 767,600 46,000 $ (46,000) Income (loss) $ $ (721,600)