Vernon Corporation is considering the elimination of one of its segments. The segment incurs the following fixed costs. If the segmen is eliminated, the building it uses will be sold. Advertising expense Supervisory salaries Allocation of companywide facility-level costs Original cost of building Book value of building Market value of building Maintenance costs on equipment Real estate taxes on building $ 91,000 174,000 68,000 121,000 51,000 99,000 86,000 16,000 Required Determine the amount of avoidable cost associated with the segment. Avoidable cost