If Toon Town Toy Company closes its Packaging Department, the department manager will be appointed manager of

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If Toon Town Toy Company closes its Packaging Department, the department manager will be appointed manager of the Cutting Department. The Packaging Department manager makes $51,000 per year. To hire a new Cutting Department manager will cost Toon Town $66,000 per year.

Required:
Discuss the relevance of each of these salary figures to the department-closing decision.

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