Norton Corporation is considering the elimination of one of its segments. The following fixed costs pertain to the segment. If the segment is eliminated, the building it uses will be sold.

Required
Based on this information, determine the amount of avoidable cost associated with the segment.

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Annual advertising expense Market value of the building Annual depreciation on the building Annual maintenance costs on equipment Annual real estate taxes on the building Annual supervisory salaries Annual allocation of companywide facility-level costs Original cost of the building Current book value of the building $240,000 36,000 18,000 26,000 8,000 72,000 30,000 75,000 54,000