You have been asked if you should recommend closing of the watch department of your time production conglomerate. The costs being reported with the financial statements to that department are shown below. From talking to the team, the factory space will be left empty and won't be able to be utilized for anything else. We currently own our building. Only 1/3 of the supervisors will be retained if the department is close. 1000 Revenue Raw material Supervisor costs Labour cost Property Taxes 1000 600 300