36 F GOA L800 units that can be produced. The following additional data are available for 2017 and 2018: 2017 2018 Units of L800 produced and sold Selling price 5,000 5,500 $400 $440 Direct materials (pounds) 15,000 15,375 Direct materials costs per pound $40 $44 Manufacturing capacity for L800 (units 10,000 10,000 Conversion costs $1,000,000 $1,100,000 Conversion costs per unit of capacity $100 $110 Selling and customer-service capacity (customers) 60 58 Total selling and customer-service costs $360,000 $362,500 Selling and customer-service capacity cost per customer $6,000 $6,250 Selling costs depend on the number of customers that the customer and service functions are designed to support. The company had 50 customers in 2017 and 55 customers in 2018. The industry market size for the appliance increased 5% from 2017 to 2018. What is the cost effect of the price-recovery component? O $176,500 U O $181,000U O $81,000 U O $166,000 U Time Running: Hi me 1 Hour, 6 Minutes, Seconds