10. You are provided with the following information relating to four different departments in a business. The four departments are in the same building, for which the business has signed a long-term lease. Department A Department B Department c Department D Revenue 100,000 120,000 60,000 80,000 Costs (50,000) (80,000) (80,000) (90,000) Profit / Loss 50,000 40,000 (20,000) (10,000) The business is thinking of closing one of the departments to save costs. Assume that the business's fixed costs of 100,000 are spread evenly among the cost figures of the four departments. Which department should the business shut down? Select one: O a. Department C O b. Department D O c. None of the departments O d. Department B