Freedom Company has three departments. Data for the most recent year are presented below: Dept. X Dept. Y Dept. Z Sales $400 $200 $80 Variable expenses 128 52 34 Unavoidable fixed expenses 96 52 12 Avoidable fixed expenses 116 104 54 Required: A) Compute the operating income for Freedom Company. B) Compute the contribution margin for each department. C) Compute the operating income for each department. D) Which department(s) should be eliminated? Why