The North Pole manufactures parts for lawn mowers, a top gift item on big kids Christmas lists (maybe not!). 1,000 items are produced with costs per unit as follow: Direct Materials $12 Direct Labor 60 Variable overhead 32 Fixed overhead 24 Total cost per unit $128 Monty Company has offered to sell to the North Pole 1,000 units of the part for $120 per unit. The North Poles manufacturing plant could be used to manufacture another part for incremental income of $14,000 if North Pole accepts Montys offer. Determine the cost involved under each alternative. Which alternative is best for the North Pole? By how much?