Refrigerator Company manufactures icemakers for installation in refrigerators. The costs per unit, for 20,000 units of icemakers, are as follows.

Direct materials	$ 7
Direct labor	12
Variable overhead	5
Fixed overhead	10
TotaI costs	$34

Cool Compartments Inc. has offered to sell 20,000 icemakers to Refrigerator Company for $28 per unit. If Refrigerator accepts Cool Compartments' offer the plant would be idled and fixed overhead amounting to $6 per unit could be eliminated. The total relevant costs associated with the manufacture of icemakers amount to:

A. $680,000.

B. $480,000.

C. $560,000.

D. $600,000.