The Cosmetics Department at the Webb's Department Store Is Being

The Cosmetics Department at the Webb's Department Store is being considered for closure. The following information relates to cosmetics activity: $\begin{array} { l r } \text { Sales revenue } & \$ 300,000 \\\text { Variable costs: } & \\\text { Cost of goods sold } &200,000 \\\text { Sales commissions } & 20,000\\\text { Fixed operating costs }& 100,000\end{array}$ If all of the fixed operating costs are avoidable, should the Cosmetics Department be closed?

A) Yes, Webb's Department Store would be better off by $20,000.
B) Yes, Webb's Department Store would be better off by $100,000.
C) No, Webb's Department Store would be worse off by $80,000.
D) No, Webb's Department Store would be worse off by $100,000.
E) No, Webb's Department Store would be worse off by $200,000.