The Arthur Company manufactures kitchen utensils. The company is currently producing well below its full capacity. The Benton Company has approached Arthur with an offer to buy 27,000 utensils at $0.80 each. Arthur sells its utensils wholesale for $1,080. $1,350. $1,620. $2,700. The following information relates to a product produced by Faulkland Company: Fixed selling costs are $1,190,000 per year. Variable selling costs of $5 per unit sold are added to cover the transportation costs. Although production capacity is 690,000 units per year, Faulkland expects to produce only 590,000 units next year. The product normally sells for $40 each. A customer has offered to buy 79,000 units for $34 Multiple Choice $79,000 increase. $237,000 increase