50) The manager at the Plymouth Manufacturing Company reported the following unitminuslevel costs:

Direct materials $0.30

Direct labor 0.45

Variable overhead 0.25

Fixed overhead 0.20

Marketingfixed 0.20

Other administrative costs -fixed 0.40

The manager reported annual sales of 20,000 units at a price of $5 per unit. If the manager discontinues this product, what is the opportunity cost (assume all fixed costs are unavoidable)?

A. $64,000

B. $80,000

C. $72,000

D. $76,000

E. There is no opportunity cost for this decision