Following a strategy of product differentiation, Izzy's Limited Company makes a high-end Appliance, XT15. Izzy's Limited presents the following data for the years 2017 and 2018: Units of XT15 produced and sold Selling price Direct materials square feet) Direct materials costs per square foot Manufacturing capacity in units of XT15 Total conversion costs Conversion costs per unit of capacity Selling and customer service capacity iustomers) Total selling and customer service costs Selling and customer service capacity cost per customer 2017 2018 59.000 52.500 5600 $650 152.000 155.500 $60 $68 62.900 62.900 $6.290.000 56.730300 5100 170 $2.567.000 $2.669,000 100 $15.700 $107 170 zzy Limited produces no detective units but it wants to reduce direct materials usage per unit of XT15. Manufacturing conversion costs in each year depend on production capacity defined in terms of XT15 units that can be produced. Selling and customer service costs depend on the number of customers that the customer and service functions are designed to support Limited had 160 customers in 2017 and 165 customers in 2018 What is the net effect on operating income as a result of the price-recovery component? Round any intermediary calculations to two decimals and your final answer to the nearest dollar) Select one O A 51.545.000 O 51.545.000 OC512927000 O D. 51292.700 F