Jordan Company makes fine jewelry that it sells to department stores throughout the United States. Jordan 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	$	28		$	36
Cost of labor per unit		35			35
Advertising cost per year		8,400			7,100
Annual depreciation on existing equipment		5,300			4,400

Identify the avoidable costs and determine the amount of avoidable cost for each product.