TB MC Qu. 13-39 (Static) Wallen Corporation is considering eliminating... Wallen Corporation is considering eliminating a department that has an annual contribution margin of $80,000 and $160,000 in annual fixed costs. Of the fixed costs, $90,000 cannot be avoided. The annual financial advantage (disadvantage) for the company of eliminating this department would be: Multiple Choice $10,000 ($10,000) $80,000 ($80,000)