Franklin Company makes fine jewelry that it sells to department stores throughout the United States. Franklin is trying to decide which of the two bracelets to manufacture. Cost data pertaining to the two choices follow. Bracelet A Bracelet B Cost of materials per unit $ 15 $ 30 Cost of labor per unit 40 40 Advertising cost per year 8,700 6,000 Annual depreciation on existing equipment 6,800 4,400 Required Identify the avoidable costs and determine the amount of avoidable cost for each product