Howard Enterprises, which has three departments, recently reported the following results: A B C Sales revenue $22, 800 $ 95,000 72, 200 Less: Operating costs 22,000 116, 200 89,900 Operating income (loss) 800 $(21, 200 $(17, 700) he company incurred variable operating costs as well as $44,000 of fixed operating costs. The $44,000 amount was allocated to A, B, and C on the basis of sales revenue and is included in the cost figures noted bove. Which department(s), if any, should be closed if none of the fixed operating costs can be avoided? Multiple Choice O Department A. O Department C. O Department B. O Departments B and C. O None of the departments should be closed