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 $81,000 and $26,000, respectively, in addition to $19,000 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 Boises outsourcing decision total:

Multiple Choice

A. $18,200.

B. $19,000.

C. $26,000.

D. $26,800.

E. None of the answers is correct.