The ATK Division of Picatinny Arsenal has an annual contribution margin of $21,000 along with $79,000 in annual fixed costs. Of the fixed costs of the ATK Division, $25,500 cannot be avoided. What would be the annual financial advantage (disadvantage) for Picatinny if the ATK division was closed down? Multiple Choice ($58,000) $58,000 ($32,500) $32,500