Check Perez Corporation is considering the elimination of one of its segments. The segment incurs the following fixed costs. If the segment is eliminated, the building it uses will be sold. Advertising expense $ 90,000 Supervisory salaries 179,000 51,000 Allocation of companywide facility-level costs Original cost of building. Book value of building Market value of building 123,000 56,000 95,000 Maintenance costs on equipment 81,000 Real estate taxes on building 7,000 Required Determine the amount of avoidable cost associated with the segment. Avoidable cost