The Northern Ring Company manufactures 2,000 telephones per year. The full manufacturing costs per telephone are as follows: $ 2 8 6 Direct materials Direct labor Variable manufacturing overhead Average fixed manufacturing overhead Total 6 $22 The Texas Ring Company has offered to sell Northern Ring Company 2,000 telephones for $16 per unit. If Northern Ring Company accepts the offer, $10,000 of fixed overhead will be eliminated. Select o the contingit 3.000 the 12.000 hoon 310.000