Rundle Corporation is considering the elimination of one of its segments. The segment incurs the following fixed costs. If the segment is eliminated, the building it uses will be sold.

Advertising expense	$	87,000
Supervisory salaries		174,000
Allocation of companywide facility-level costs		69,000
Original cost of building		128,000
Book value of building		60,000
Market value of building		86,000
Maintenance costs on equipment		89,000
Real estate taxes on building		12,000

Required

Determine the amount of avoidable cost associated with the segment.