on 39 Howard Enterprises, which has three departments, recently reported the following results: med out of 2.5 Sales revenue question A $12.000 11,400 $ 600 $40,000 Less: Operating costs Operating income (loss B $48,000 59,800 S(11.800) 50.500 $(10.500) The company incurred variable operating costs as well as $25,000 of fixed operating costs. The $25,000 amount was allocated to A, B, and C on the basis of sales revenue and is included in the cost figures noted above. Which departments if any, should be closed if none of the foed operating costs can be avoided? Select one: OaDepartment A O b. Department 8 Oc Department Od Departments B and C Oe. None of the departments should be closed