10 4 pts Fabri Corporation is considering eliminating a department that has an annual contribution margin of $23,000 and $77.000 in annual fixed costs. Of the fixed costs, $22,500 cannot be avoided. The annual financial advantage (disadvantage) for the company of eliminating this department would be: $31,500 ($54,000) $54,000 ($31,500) 4 pts 471 per unit, and