Torrey Pines is studying whether to outsource its Human Resources (H/R) activities. Salaried professionals who earn $400,000 would be terminated; in contrast, administrative assistants who earn $152,000 would be transferred elsewhere in the organization. Miscellaneous departmental overhead (e.g.. supplies, copy charges, overnight delivery) is expected to decrease by $39,000, and $26,000 of corporate overhead, previously allocated to Human Resources, would be picked up by other departments. If Torrey Pines can secure needed H/R services locally for $420,000, how much would the company benefit by outsourcing? $19,000. $52,000 $171,000 $204,000. O Nothing, as it would be cheaper to keep the department open.