Boise, a division of Price Enterprises, currently performs computer services for various departments of the firm. One of the services has created a number of operating problems, and management is exploring whether to outsource the service to a consultant. Traceable variable and fixed operating costs total $85,000 and $30,000, respectively, In addition to $23,000 of corporate administrative overhead allocated from Price. If Boise were to use the outside consultant, fixed operating costs would be reduced by 70%. The Irrelevant costs in Boise's outsourcing decision total: Multiple Choice $21,000. $23,000. $30,000. $32,000. None of the answers is correct