Please write out correct answer and whether it's A, B, C or D. Thank you.

Portable Power Company expects to operate at 90% of productive capacity. Total manufacturing costs for the production of 10,000 batteries are budgeted as follows: Direct materials $1.00 per unit Direct labor $.80 per unit $1.00 per $10,000 unit .80 per 8,000 unit .40 per 4,000 unit 3,000 Variable factory overhead $.40 per unit Total fixed factory overhead Total manufacturing costs $ 25,000 Portable Power normally sells its Longer brand battery for $3.25 each. It has the opportunity to sell an additional 1,000 generic-labeled batteries for $2.75 each. The additional sales will not interfere with normal production or increase selling or administrative expenses. In a decision matrix for differential analysis, differential income or (loss) will be equal to O ($3.25 selling price - $2.20 variable cost) times 1,000 units O ($2.75 selling price - $ 2.20 variable cost) times 1,000 units O ($3.25 selling price - $2.50 total cost) times 1,000 units O ($2.75 selling price - $ 2.50 total cost) times 1,000 units