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 $102,000 and $47,000, respectively, in addition to $40,000 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 O Multiple Choice $32.900 $40,000 $47.000 $54300