The Shoe Department at the El Paso Department Store is being considered for closure. The following information relates to shoe activity:

Sales revenue	$ 370,000
Variable costs:
Cost of goods sold	291,000
Sales commissions	36,000
Fixed operating costs	97,000

If 70% of the fixed operating costs are avoidable, should the Shoe Department be closed?

Yes, El Paso would be better off by $24,900.

Yes, El Paso would be better off by $54,000.

No, El Paso would be worse off by $13,900.

No, El Paso would be worse off by $43,000.

None of these.