Fabri Corporation is considering eliminating a department that has an annual contribution margin of $32,000 and $64,000 in annual fixed costs. Of the fixed costs, $16,000 cannot be avoided. The annual financial advantage (disadvantage) for the company of eliminating this department would be: Multiple Choice ($32,000) $32,000 ($16,000) $16.000 The Cook Corporation has two divisions--East and West. The divisions have the following revenues and expenses: Sales Variable costs Traceable fixed costs Allocated common corporate costs Net operating income (loss) East West $581,000 $475,000 181,000 230,300 173,500 209,899 115,800 178,880 $119,700 $(143, 100) The management of Cook is considering the elimination of the West Division. If the West Division were eliminated. Its traceable fixed costs could be avoided. Total common corporate costs would be unaffected by this decision. Given these data, the elimination of the West Division would result in an overall company net operating Income (loss) of: Multiple Choice $110,700 $/68.1001 $1143,100) $132.400)