Business Accounting questions. Thank you for your help!

Jse the following information to answer questions 38-39: The Tingey Company has 500 obsolete microcomputers that are carried in inventory at a total cost of $720,000. If These microcomputers are upgraded at a total cost of $100,000, they can be sold for a total of $160,000. As an alternative, the microcomputers can be sold in their present condition for $50,000. 38) The sunk cost (cost that is NOT relevant) in this situation is: A) $720,000 B) $160,000 C) $50,000 D) $100,000 39) What is the net profit or loss to the company from upgrading the computers rather than selling them in their present condition? A) $110,000 profit B) $660,000 loss C) S10,000 profit D) $60,000 profit 40) Fabio Corporation is considering eliminating a department that has a contribution margin of $30,000 and S60,000 in fixed costs. Of the fixed costs, $15,000 cannot be avoided. The effect of eliminating this department on Fabio's overall net operating income would A) a decrease of $15,000. B) a decrease of $30,000. C) an increase of $30,000. D) an increase of $15,000