valdez company is considering eliminating its kitchen division, which reported an operating loss of $63,000 for the past year as shown below. segment income (loss) sales $ 1,240,000 variable costs 924,000 contribution margin 316,000 fixed costs 379,000 income (loss) $ (63,000) if the kitchen division is dropped, all $924,000 of its variable costs are avoidable, and $227,400 of its fixed costs are avoidable. the impact on valdez’s income from eliminating this business segment would be: