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	$1.00 per unit	$10,000
Direct labor $.80 per unit	.80 per unit	8,000
Variable factory overhead $.60 per unit	.60 per unit	6,000
Total fixed factory overhead		2,000
Total manufacturing costs		$ 26,000

Portable Power Company normally sells its Longer brand battery for $4 each. It has the opportunity to sell an additional 1,000 generic-labeled batteries for $2.50 each. The additional sales will not interfere with normal production or increase selling or administrative expenses. Portable Power Company should

Group of answer choices

take the offer and make a differential income of $100

reject the offer and avoid a differential loss of ($100)

reject the offer and avoid a differential loss of ($1,500)

take the offer and make a differential income of $1,400