Based on the segment income statement below, Chips, Incorporated is considering eliminating its Barbecue Division line.

Revenue from Barbecue Division sales$ $506,000$Salaries for Barbecue Division workers$(106,000)$Direct material$(309,000)$Sunk costs $($equipment depreciation$)(76,500)$Allocated company$-$wide facility$-$sustaining costs$(53,000)$Net loss$ $(38,500)$

If the Division is eliminated, what is the total amount of avoidable cost?