Lancaster Industries manufactures lawn mowers, including the motor. The cost per motor is as follows: Mitrowski Motors has offered to sell Lancaster 5,000 motors for $32 per motor. If Lancaster accepts Mitrowski's offer, the released facilities could be used to earn $10,000 in contribution margin for the manufacture of another product. In addition, 40% of fixed overhead applied to motors would be avoided. What alternative is more desirable and by what amount