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	300,000
Sales commissions	33,000
Fixed operating costs	92,000

If 80% of the fixed operating costs are avoidable, should the Shoe Department be closed?

Yes, El Paso would be better off by $36,600.

Yes, El Paso would be better off by $55,000.

No, El Paso would be worse off by $18,600.

No, El Paso would be worse off by $37,000.

None of these.