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Harcourt Manufacturing [HM] has the capacity to produce 10.400 fax machines per year. HM currently produces and sells 1,400 units per year. HM currently leases Its excess capacity for a rental fee of$23,000. The fax machines normally sell for $140 each. Modern Products has offered to buy 2.400 fax machines from HM for $80 each. Unit-level costs associated with manufacturing the fax machines are $23 each for direct labor and $48 each for direct materials. Product-level and facility-level costs are $54300 and $69,000, respectively. Based on this Information {Ignore qualitative characteristics: Multiple Choice \f