Multiple Choice Question

Wilson Co$.$ produces tennis rackets. A customer offered Wilson Co$.$ $$400$ per racket for $200$ rackets. To fill the order, Wilson would incur unit$-$level costs of $$300$

per unit and batch$-$level costs of $$1,000.$ Wilson also incurred $$10,000$ of product$-$level costs to design the racket and has $$100,000$ of facility$-$level costs.

Calculate the amount of differential cost.

$$61,000$

$$71,000$

$$60,000$

$$171,000$