Mangum Co Is a Large Company That Segments Its Business into into Cost

Multiple Choice

Mangum Co. is a large company that segments its business into cost and profit centers. The Cost center for the manufacture of Product M2T incurred the following costs in October:
Sales were 2,000 units in October. Each unit sells for $210. The M2T Department is being evaluated on overall profitability. In September, the department margin was $100,000.
By how much did the department margin increase or decrease in October?

A) $100,000 decrease
B) $18,000 increase
C) $82,000 decrease
D) $118,000 increase
E) None of the above