The management of Bayside Company is considering whether one of the departments in its retail stores should be eliminated. The contribution margin in the department is $150,000 per year. Fixed expenses allocated to the department are $130,000 per year. It is estimated that $120,000 of these fixed expenses will be eliminated if the department is discontinued. Part (a) Which costs are irrelevant to this decision? The common fixed costs of $10,000 (or $130,000 - $120,000) are irrelevant to this decision. Part (b) If the department is eliminated, what will be the impact on the company's overall net operating income