Oakleaf Manufacturing incurs costs of $75 ($67 variable and $8 fixed) to make a product that normally sells for $120. A customer offers to buy 4,200 units at $70 each. Assuming Oakleaf has adequate manufacturing capacity, it should

A : reject the offer because it will result in a net loss of $12,600.

B : accept the offer because it will produce net income of $21,000.

C : accept the offer because it will produce net income of $12,600.

D : reject the offer because it will result in a net loss of $21,000.