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D Question 2 1 pts The management of Bernese Company is considering whether one of the department's in its retail stores should be eliminated. The contribution margin (sales minus variable expenses) in the department is $150,000 per year. Fixed expenses allocated to the department are $130,000 per year. It is estimated that $120,000 of these fixed expenses will be eliminated if the department is discontinued (in other words, $120,000 of fixed costs are avoidable and $10,000 of fixed costs are unavoidable). Part (a) Which fixed costs, if any, are irrelevant to this decision? $10,000 Part (b) If the department is eliminated, what will be the impact on the company's overall net operating income? [ Select ] 78.F