ABC Company is considering outsourcing the production of an entire product line- Product# 138. The following information is a product level income statement for Product #138. Sales Less variable manufacturing costs Less direct (product-level) fixed costs Less common (allocated share of facility-level) fixed costs Total profit (loss) $ 90,000 $ 50,000 $ 7,000 $ 40,000 $ 7,000) What total amount of cost is avoidable if ABC Company outsources production of this product? $97,000 $57,000 $47,000 $90,000 $50,000