A division has the following costs: traceable variable operating costs $99,000, traceable fixed operating costs $44,000, and allocated corporate administraive overhead $37,000. If the division were to be outsourced the traceable fixed operating costs would be reduced by 70%. The irrelevant costs in the outsourcing decision total: Multiple Choice $30,800. $37,000. $44,000. $50,200. None of the answers is correct