Campbell Corporation is considering the elimination of one of its segments. The segment incurs the following fixed costs. If the segment is eliminated, the building it uses will be sold. Advertising expense $ 91,000 Supervisory salaries 162,000 Allocation of companywide facility-level costs 63,000 Historical cost of building 118,000 Book value of building 67,000 Market value of building 100,000 Maintenance costs on equipment 73,000 Real estate taxes on building 9,000 Required Based on this information, determine the amount of avoidable cost associated with the segment