How Much Will Internal Failure Costs Change Assuming 400,000 Units

Multiple Choice

How much will internal failure costs change assuming 400,000 units of materials are received and that the new receiving method reduces the amount of unacceptable product units in the manufacturing process by 20 percent?

A) $10,000 increase
B) $50,000 decrease
C) $160,000 decrease
D) $320,000 decrease
E) $500,000 decrease