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16. Fabio Corporation Is considering eliminating a department that has a contribution margin of $24,000 and $76,000 in fixed costs. Of the fixed costs, $21,000 cannot be avoided. The effect of eliminating this department on Fabio's overall net operating income would be: a decrease of $31,000. a decrease of $52,000 O an increase of $52,000. O an increase of $31,000