Down Home Jeans Co. has an annual plant capacity of 63,100 units, and current production is 46,700 units. Monthly fixed costs are $41,600, and variable costs are $25 per unit. The present selling price is $35 per unit. On February 2, 2014, the company received an offer from Fields Company for 16,500 units of the product at $29 each. Fields Company will market the units in a foreign country under its own brand name. The additional business is not expected to affect the domestic selling price or quantity of sales of Down Home Jeans Co.

differential analysison whether to reject (Alternative 1) or accept (Alternative 2) the Fields order. If an amount is zero, enter zero "0".