Question: Sales $ 1 5 9 , 0 0 0 , Variable costs $ 8 3 , 0 0 0 , Contribution margin $ 7 6

Sales $159,000, Variable costs $ 83,000, Contribution margin $ 76,000, fixed costs $91,000 and operating income (loss) $-15,000, if it drops off the product line, freeing up $28,000 in fixed costs, at what amount of avoidable fixed costs would be indifferent to keeping or dropping product, considering quantitative information?

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