It Costs Lannon Fields $14 of Variable Costs and $6

Multiple Choice

It costs Lannon Fields $14 of variable costs and $6 of allocated fixed costs to produce an industrial trash can that sells for $30.A buyer in Mexico offers to purchase 3,000 units at $18 each.Lannon has excess capacity and can handle the additional production.What effect will acceptance of the offer have on net income?

A) decrease $4,000
B) increase $4,000
C) increase $54,000
D) increase $12,000