Howard Enterprises, which has three departments, recently reported the following results:

		A				B				C
Sales revenue	$	18,200			$	62,400				49,400
Less: Operating costs		17,500				80,200				64,500
Operating income (loss)	$	700			$	(17,800	)		$	(15,100	)

The company incurred variable operating costs as well as $39,000 of fixed operating costs. The $39,000 amount was allocated to A, B, and C on the basis of sales revenue and is included in the cost figures noted above. Which department(s), if any, should be closed ifnoneof the fixed operating costs can be avoided?