If Fusion Metals Company closes its Packaging Department, the department manager will be appointed manager of the

Question:

If Fusion Metals Company closes its Packaging Department, the department manager will be appointed manager of the Cutting Department. The Packaging Department manager makes $45,000 per year. To hire a new Cutting Department manager will cost Fusion $60,000 per year.
Required:
Discuss the relevance of each of these salary figures to the department-closing decision.