Haverhill Electronics (HE) has offered to supply the county government with one model of its security screening device at "cost plus 25 percent:" HE operates a manufacturing plant that can produce 22,000 devices per year, but it normally produces 20,000 . The costs to produce 20,000 devices follow. Based on these data, company management expects to recelve $1,800.00(=$1,440.00125 percent) per device for those sold on this contract. After completing 200 devices, the company sent a bill (involice) to the government for $28,800,000 ( =200 devices. x $1,800.00 per device). The president of the company recelved a call from a county auditor, who stated that the per device cost should be as follows. Therefore, the price per device should be $656.25 ( $525.00125 percent). The county government Ignored marketing costs because the contract bypassed the usual selling channels Required: For each of the four situations, calculate the cost basis per device based on the information shown above. Note: Round intermediate calculations and final answers to 2 decimal places. Options: A. Only the differential production costs could be considered as the cost basis. B. The total cost per device for normal production of 20,000 devices could be used as the cost basis. C. The total cost per device for production of 22.000 devices, excluding marketing costs, could be used as the cost basis D. The total cost per device for production of 22.000 devices, including marketing costs, could be used as the cost basis